BIR zonal value is the fair market value of real property per square meter as determined by the Bureau of Internal Revenue through Department Orders. It is used as the minimum tax base for property transactions.
Capital Gains Tax (6%), Documentary Stamp Tax (1.5%), and Estate Tax (6%) are all computed based on the higher of the selling price or the BIR zonal value. This means even if you sell below zonal, your tax is based on the zonal value.
LandValuePH maintains 500,000+ BIR zonal records across all 44 Philippine provinces. Search your city, barangay, and street for free.