BIR Official
2026
Active

San Sebastian Townhouse Latest Zonal Value

City of Manila
Department Order:DO 21-19
Effective:Apr 23, 2019
Status:Current / Active
Classifications:3
BIR Official

San Sebastian Townhouse Zonal Value

City of Manila

Current Zonal Value
₱60,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱60,000
/sqm
DO 21-19
Commercial Regular
₱70,000
/sqm
DO 21-19
X
₱70,000
/sqm
DO 21-19
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in San Sebastian Townhouse
9

San Sebastian Townhouse Corner-Duplex For Sale in Manila — Unit J · 3BR 360sqm · ₱44.8M
For Sale

₱44,800,000

San Sebastian Townhouse Corner-Duplex For Sale in Manila — Unit J · 3BR 360sqm · ₱44.8M

City of Manila

Bedrooms

3 BR

Bathrooms

4

Floor Area

360.00 sqm

Lot Area

143.50 sqm

San Sebastian Townhouse Corner-Duplex For Sale in Manila — Unit I · 3BR 325sqm · ₱38.3M
For Sale

₱38,300,000

San Sebastian Townhouse Corner-Duplex For Sale in Manila — Unit I · 3BR 325sqm · ₱38.3M

City of Manila

Bedrooms

3 BR

Bathrooms

4

Floor Area

325.00 sqm

Lot Area

110.10 sqm

San Sebastian Townhouse Corner-Duplex For Sale in Manila — Unit H · 3BR 320sqm · ₱36.8M
For Sale

₱36,800,000

San Sebastian Townhouse Corner-Duplex For Sale in Manila — Unit H · 3BR 320sqm · ₱36.8M

City of Manila

Bedrooms

3 BR

Bathrooms

4

Floor Area

320.00 sqm

Lot Area

104.30 sqm

San Sebastian Townhouse Corner-Duplex For Sale in Manila — Unit G · 3BR 290sqm · ₱34.3M
For Sale

₱34,300,000

San Sebastian Townhouse Corner-Duplex For Sale in Manila — Unit G · 3BR 290sqm · ₱34.3M

City of Manila

Bedrooms

3 BR

Bathrooms

4

Floor Area

290.00 sqm

Lot Area

96.40 sqm

San Sebastian Townhouse Corner For Sale in Manila — Unit F · 3BR 235sqm · ₱28.8M
For Sale

₱28,800,000

San Sebastian Townhouse Corner For Sale in Manila — Unit F · 3BR 235sqm · ₱28.8M

City of Manila

Bedrooms

3 BR

Bathrooms

4

Floor Area

235.00 sqm

Lot Area

78.00 sqm

San Sebastian Townhouse Inner For Sale in Manila — Unit B · 3BR 235sqm · ₱28.8M
For Sale

₱28,800,000

San Sebastian Townhouse Inner For Sale in Manila — Unit B · 3BR 235sqm · ₱28.8M

City of Manila

Bedrooms

3 BR

Bathrooms

4

Floor Area

235.00 sqm

Lot Area

78.00 sqm

San Sebastian Townhouse Inner For Sale in Manila — Unit D · 3BR 235sqm · ₱28.8M
For Sale

₱28,800,000

San Sebastian Townhouse Inner For Sale in Manila — Unit D · 3BR 235sqm · ₱28.8M

City of Manila

Bedrooms

3 BR

Bathrooms

4

Floor Area

235.00 sqm

Lot Area

78.00 sqm

San Sebastian Townhouse Inner For Sale in Manila — Unit E · 3BR 235sqm · ₱28.8M
For Sale

₱28,800,000

San Sebastian Townhouse Inner For Sale in Manila — Unit E · 3BR 235sqm · ₱28.8M

City of Manila

Bedrooms

3 BR

Bathrooms

4

Floor Area

235.00 sqm

Lot Area

78.00 sqm

San Sebastian Townhouse Corner For Sale in Manila — Unit A · 3BR 235sqm · ₱28.8M
For Sale

₱28,800,000

San Sebastian Townhouse Corner For Sale in Manila — Unit A · 3BR 235sqm · ₱28.8M

City of Manila

Bedrooms

3 BR

Bathrooms

4

Floor Area

235.00 sqm

Lot Area

78.00 sqm

Zonal Value Breakdown — San Sebastian Townhouse

Official BIR assessment per square meter. Matched via: token_match (SAN SEBASTIAN)

RR

Residential Regular

DO 21-19

₱60,000/sqm
CR

Commercial Regular

DO 21-19

₱70,000/sqm
X

X

DO 21-19

₱70,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
XX

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

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