BIR Official
2026
Active

SAN MIGUEL VILLAGE Latest Zonal Value

City of Cagayan De Oro

Housal tracks 7 BIR zonal value entries in SAN MIGUEL VILLAGE (City of Cagayan De Oro). Zonal values range from ₱800/sqm to ₱9,000/sqm (average ₱5,250/sqm). Top classifications: RR (4), CR (3). Source: Bureau of Internal Revenue (BIR). Last checked April 24, 2026.

Department Order:DO 032-2023
Effective:Jul 19, 2023
Status:Current / Active
Classifications:2
BIR Official

SAN MIGUEL VILLAGE Zonal Value

City of Cagayan De Oro

Current Zonal Value
₱6,800/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱6,800
/sqm
DO 032-2023
Commercial Regular
₱9,000
/sqm
DO 032-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in SAN MIGUEL VILLAGE
1

San Miguel Village | 4BR House & Lot for Sale in Makati City
For Sale

₱100,000,000

San Miguel Village | 4BR House & Lot for Sale in Makati City

City of Makati

Bedrooms

4 BR

Bathrooms

5

Lot Area

319.00 sqm

Parking

2

Zonal Value Breakdown — SAN MIGUEL VILLAGE

Official BIR assessment per square meter. Matched via: Building Name (SAN MIGUEL VILLAGE)

RR

Residential Regular

DO 032-2023

₱6,800/sqm
CR

Commercial Regular

DO 032-2023

₱9,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to SAN MIGUEL VILLAGE.

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