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

RR — Residential Regular
CR — Commercial Regular
CL — Commercial Lot
I — Industrial
A1 — A1
A10 — A10
A12 — A12
A15 — A15
A17 — A17
A18 — A18
A2 — A2
A23 — A23
A24 — A24
A26 — A26
A3 — A3
A36 — A36
A39 — A39
A4 — A4
A40 — A40
A47 — A47
A5 — A5
A50 — A50
A8 — A8
GL — GL
GP — GP
X — X
—

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