In this guide
- What are BIR zonal values?
- Where zonal values are used
- How to look up a zonal value
- Why this matters when buying or selling
What are BIR zonal values?
Zonal values are the minimum benchmark prices set by the Bureau of Internal Revenue for real property in specific areas. They are used to compute property-related taxes when the actual selling price would otherwise be too low.
Where zonal values are used
Zonal values are the tax base for: Capital Gains Tax (6%), Documentary Stamp Tax (1.5%), Estate Tax, and Donor's Tax. The BIR always uses the higher of zonal value, fair market value (BIR), or selling price.
How to look up a zonal value
Visit your local Revenue District Office (RDO) or the BIR website. You can also use this site's Zonal Values page to browse indicative values per region. Always verify with the latest official BIR issuance for the specific location.
Why this matters when buying or selling
If a seller declares a price lower than the zonal value, the BIR will still compute taxes based on the higher zonal value. Both parties should understand this to avoid surprises at closing.
Quick Tips
- ★ Always verify the latest zonal values before signing any contract.
- ★ Zonal values are updated periodically — they may differ from market price by a wide margin.
- ★ Reclassification (e.g., agricultural to residential) can drastically change zonal values.
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