BIR Zonal Value Lookup

What is Zonal Value

BIR zonal value is the minimum property value per square meter assigned by the Bureau of Internal Revenue to every parcel of land in the Philippines. It is set through Department Orders issued per Revenue District Office (RDO) and published as the official tax floor for real property transactions. Every street, barangay, and classification (residential, commercial, agricultural) has its own zonal value.

Zonal Value vs Market Value

Zonal value is the government's tax floor. Market value is what a willing buyer actually pays. In most Philippine cities, market values run 1.5× to 2.5× above the BIR zonal value because BIR updates zonal schedules only every 3–5 years, causing them to lag behind actual prices.

In high-demand areas like Makati CBD, BGC, and Sta. Rosa, the gap can be wider. In rural provinces with less transaction activity, zonal and market values may be closer together.

The Higher Value Rule

BIR computes taxes on the higher of the selling price, the zonal value, or the assessed value. This means if you sell above zonal, your tax base is the selling price — not the lower zonal value.

When You Need Zonal Values

• Selling property — compute Capital Gains Tax (6%) and Documentary Stamp Tax (1.5%)
• Inheriting property — compute Estate Tax (6% of net estate)
• Donating property — compute Donor's Tax (6%)
• Refinancing or loan collateral — banks use zonal value as one input to their appraisal
• Title transfer — BIR requires zonal value to issue the Certificate Authorizing Registration (eCAR)

How Often Are Values Updated

BIR updates zonal values through Department Orders, typically every 3–5 years per Revenue Region. Different regions update on different schedules. The most recent revisions cover Metro Manila, CALABARZON, Central Luzon, and the Ilocos Region. Values remain in effect until superseded by a new Department Order.

Data Source & Verification

All zonal values on LandValuePH are sourced from official BIR Department Orders published per Revenue District Office. Updated periodically through BIR Department Orders.

For official certified copies, visit your local Bureau of Internal Revenue Revenue District Office. LandValuePH is not affiliated with BIR.