BIR Official
2026
Active

San Juan Latest Zonal Value

Batangas
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:27
BIR Official

San Juan Zonal Value

Batangas

Current Zonal Value
₱150,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱150,000
/sqm
DO 35-2021
Commercial Regular
₱180,000
/sqm
DO 35-2021
CL
₱3,000
/sqm
DO 22-2022
Industrial
₱20,300
/sqm
DO 046-2023
A1
₱500
/sqm
A10
₱150
/sqm
DO 22-2022
A12
₱500
/sqm
A15
₱150
/sqm
DO 22-2022
A17
₱100
/sqm
A18
₱163.8
/sqm
DO 016-21
A2
₱400
/sqm
A23
₱163.8
/sqm
DO 016-21
A24
₱150
/sqm
DO 22-2022
A26
₱150
/sqm
DO 22-2022
A3
₱150
/sqm
DO 22-2022
A36
₱150
/sqm
DO 22-2022
A39
₱9,370
/sqm
DO 025-2021
A4
₱150
/sqm
DO 22-2022
A40
₱5,000
/sqm
A47
₱150
/sqm
DO 22-2022
A5
₱150
/sqm
DO 22-2022
A50
₱800
/sqm
A8
₱150
/sqm
DO 22-2022
GL
₱25,400
/sqm
DO 058-2023
GP
₱3,000
/sqm
X
₱64,000
/sqm
DO 43-2023
₱19,500
/sqm
DO 058-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in San Juan
1

San Juan | Lot for Sale in Batangas
For Sale

₱120,000,000

San Juan | Lot for Sale in Batangas

Batangas

Lot Area

20000.00 sqm

Zonal Value Breakdown — San Juan

Official BIR assessment per square meter. Matched via: Building Name (ROSARIO - SAN JUAN - CANDELARIA ROAD, SAN JUAN GUGO, SAN JUAN ROAD +115 more)

RR

Residential Regular

DO 35-2021

₱150,000/sqm
CR

Commercial Regular

DO 35-2021

₱180,000/sqm
CL

Commercial Lot

DO 22-2022

₱3,000/sqm
I

Industrial

DO 046-2023

₱20,300/sqm
A1

A1

₱500/sqm
A10

A10

DO 22-2022

₱150/sqm
A12

A12

₱500/sqm
A15

A15

DO 22-2022

₱150/sqm
A17

A17

₱100/sqm
A18

A18

DO 016-21

₱163.8/sqm
A2

A2

₱400/sqm
A23

A23

DO 016-21

₱163.8/sqm
A24

A24

DO 22-2022

₱150/sqm
A26

A26

DO 22-2022

₱150/sqm
A3

A3

DO 22-2022

₱150/sqm
A36

A36

DO 22-2022

₱150/sqm
A39

A39

DO 025-2021

₱9,370/sqm
A4

A4

DO 22-2022

₱150/sqm
A40

A40

₱5,000/sqm
A47

A47

DO 22-2022

₱150/sqm
A5

A5

DO 22-2022

₱150/sqm
A50

A50

₱800/sqm
A8

A8

DO 22-2022

₱150/sqm
GL

GL

DO 058-2023

₱25,400/sqm
GP

GP

₱3,000/sqm
X

X

DO 43-2023

₱64,000/sqm

DO 058-2023

₱19,500/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
CLCommercial Lot
IIndustrial
A1A1
A10A10
A12A12
A15A15
A17A17
A18A18
A2A2
A23A23
A24A24
A26A26
A3A3
A36A36
A39A39
A4A4
A40A40
A47A47
A5A5
A50A50
A8A8
GLGL
GPGP
XX

Each classification has a separate BIR-assessed value per square meter applicable to San Juan.

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