BIR Official
2026
Active
SUBDIVIDED LOTS EXCEPT Latest Zonal Value
Housal tracks 2 BIR zonal value entries in SUBDIVIDED LOTS EXCEPT. Zonal values range from ₱3,000/sqm to ₱3,500/sqm (average ₱3,250/sqm). Top classifications: RR (2). Source: Bureau of Internal Revenue (BIR). Last checked June 18, 2026.
Department Order:DO 029-20
Effective:Oct 19, 2020
Status:Current / Active
Classifications:1
BIR Official
SUBDIVIDED LOTS EXCEPT Zonal Value
Philippines
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 — SUBDIVIDED LOTS EXCEPT
Official BIR assessment per square meter. Matched via: Building Name (SUBDIVIDED LOTS EXCEPT)
RR
Residential Regular
DO 029-20
₱3,500/sqm
What This Zonal Value Covers
RR — Residential Regular
Each classification has a separate BIR-assessed value per square meter applicable to SUBDIVIDED LOTS EXCEPT.
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