BIR Official
2026
Active
SUBDIVISION Latest Zonal Value
Gerona
Housal tracks 10 BIR zonal value entries in SUBDIVISION (Gerona). Zonal values range from ₱2,000/sqm to ₱5,000/sqm (average ₱2,650/sqm). Top classifications: CR (5), RR (5). Source: Bureau of Internal Revenue (BIR). Last checked June 18, 2026.
Department Order:DO 40-21
Status:Current / Active
Classifications:2
BIR Official
SUBDIVISION Zonal Value
Gerona
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 — SUBDIVISION
Official BIR assessment per square meter. Matched via: Building Name (SUBDIVISION)
RR
Residential Regular
DO 40-21
₱3,500/sqm
CR
Commercial Regular
DO 40-21
₱5,000/sqm
What This Zonal Value Covers
RR — Residential Regular
CR — Commercial Regular
Each classification has a separate BIR-assessed value per square meter applicable to SUBDIVISION.
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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