BIR Official
2026
Active
SAN MARTIN SUBD Latest Zonal Value
San Nicolas, Castillejos
Housal tracks 1 BIR zonal value entries in SAN MARTIN SUBD (Castillejos). Zonal values range from ₱3,500/sqm to ₱3,500/sqm (average ₱3,500/sqm). Top classifications: RR (1). Source: Bureau of Internal Revenue (BIR). Last checked June 18, 2026.
Department Order:DO 19-22
Effective:May 12, 2022
Status:Current / Active
Classifications:1
BIR Official
SAN MARTIN SUBD Zonal Value
San Nicolas, Castillejos
Current Zonal Value
₱3,500/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — SAN MARTIN SUBD
Official BIR assessment per square meter. Matched via: Building Name (SAN MARTIN SUBD)
RR
Residential Regular
DO 19-22
₱3,500/sqm
What This Zonal Value Covers
RR — Residential Regular
Each classification has a separate BIR-assessed value per square meter applicable to SAN MARTIN 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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