BIR Official
2026
Active

San Roque Latest Zonal Value

Quezon City
Department Order:DO 035-2024
Status:Current / Active
Classifications:3
BIR Official

San Roque Zonal Value

Quezon City

Current Zonal Value
₱110,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱110,000
/sqm
DO 035-2024
Commercial Regular
₱61,000
/sqm
DO 037-2024
Industrial
₱125,000
/sqm
DO 035-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in San Roque
1

Zonal Value Breakdown — San Roque

Official BIR assessment per square meter. Matched via: Building Name (PINGKIAN - 1 SAN ROQUE, SAN ROQUE)

RR

Residential Regular

DO 035-2024

₱110,000/sqm
CR

Commercial Regular

DO 037-2024

₱61,000/sqm
I

Industrial

DO 035-2024

₱125,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
IIndustrial

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

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