SAN FERNANDO SUBD Latest Zonal Value
Housal tracks 2 BIR zonal value entries in SAN FERNANDO SUBD (City of San Fernando). Zonal values range from ₱2,000/sqm to ₱8,000/sqm (average ₱5,000/sqm). Top classifications: RR (3). Source: Bureau of Internal Revenue (BIR). Last checked September 23, 2026.
SAN FERNANDO SUBD Zonal Value
Santo Niño, City of San Fernando
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — SAN FERNANDO SUBD
Official BIR assessment per square meter. Matched via: Building Name (SAN FERNANDO SUBD)
Residential Regular
DO 004-2024
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to SAN FERNANDO SUBD.
How BIR Zonal Value Is Used
- •Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
- •Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
- •Used in transfer valuation for donations, estate settlements, and property swaps
- •Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes
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