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BIR Zonal Values by Region

Official Bureau of Internal Revenue (BIR) zonal valuations of real property used for computing capital gains tax, documentary stamp tax, estate tax, and donor's tax in the Philippines.

Zonal values are minimum benchmarks used for tax computation. Actual market values may be higher. Values shown are indicative ranges per square meter (₱/sqm) — always verify with the latest BIR Revenue District Office (RDO) issuance.

Metro Manila (NCR)

Region NCR · 10 locations

Avg. range

₱25,000 – ₱150,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Makati (CBD) Commercial ₱80,000 – ₱200,000 ₱200,000 – ₱600,000
Bonifacio Global City (Taguig) Commercial ₱90,000 – ₱220,000 ₱250,000 – ₱700,000
Ortigas (Pasig) Mixed ₱50,000 – ₱130,000 ₱150,000 – ₱400,000
Quezon City Mixed ₱15,000 – ₱80,000 ₱40,000 – ₱200,000
Manila Mixed ₱12,000 – ₱70,000 ₱30,000 – ₱180,000
Mandaluyong Mixed ₱25,000 – ₱90,000 ₱80,000 – ₱250,000
Pasay Mixed ₱18,000 – ₱75,000 ₱50,000 – ₱200,000
Parañaque Residential ₱10,000 – ₱55,000 ₱25,000 – ₱120,000
Las Piñas Residential ₱8,000 – ₱35,000 ₱18,000 – ₱80,000
Caloocan Residential ₱6,000 – ₱30,000 ₱15,000 – ₱70,000

Cordillera (CAR)

Region CAR · 3 locations

Avg. range

₱3,000 – ₱40,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Baguio City (Session Road) Commercial ₱18,000 – ₱60,000 ₱45,000 – ₱150,000
Baguio City (Residential) Residential ₱8,000 – ₱30,000 ₱18,000 – ₱70,000
La Trinidad (Benguet) Residential ₱4,000 – ₱16,000 ₱9,000 – ₱35,000

Ilocos Region (Region I)

Region I · 4 locations

Avg. range

₱1,500 – ₱18,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Vigan (Ilocos Sur) Mixed ₱3,000 – ₱12,000 ₱7,000 – ₱30,000
Laoag (Ilocos Norte) Mixed ₱2,500 – ₱11,000 ₱6,000 – ₱25,000
San Fernando (La Union) Mixed ₱2,500 – ₱12,000 ₱6,000 – ₱28,000
Dagupan (Pangasinan) Mixed ₱2,000 – ₱10,000 ₱5,000 – ₱22,000

Cagayan Valley (Region II)

Region II · 4 locations

Avg. range

₱1,200 – ₱15,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Tuguegarao (Cagayan) Mixed ₱3,000 – ₱12,000 ₱7,000 – ₱28,000
Ilagan (Isabela) Mixed ₱2,000 – ₱9,000 ₱5,000 – ₱22,000
Santiago City (Isabela) Mixed ₱2,500 – ₱10,000 ₱6,000 – ₱24,000
Bayombong (Nueva Vizcaya) Residential ₱1,500 – ₱7,000 ₱3,500 – ₱16,000

Central Luzon (Region III)

Region III · 5 locations

Avg. range

₱2,000 – ₱25,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Angeles City (Pampanga) Mixed ₱4,000 – ₱22,000 ₱10,000 – ₱55,000
San Fernando (Pampanga) Mixed ₱3,500 – ₱18,000 ₱9,000 – ₱45,000
Olongapo (Zambales) Mixed ₱3,000 – ₱15,000 ₱7,000 – ₱35,000
Tarlac City Residential ₱2,500 – ₱12,000 ₱6,000 – ₱28,000
Cabanatuan (Nueva Ecija) Residential ₱2,000 – ₱10,000 ₱5,000 – ₱25,000

CALABARZON (Region IV-A)

Region IV-A · 7 locations

Avg. range

₱3,000 – ₱40,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Sta. Rosa (Laguna) Mixed ₱8,000 – ₱35,000 ₱20,000 – ₱80,000
Tagaytay (Cavite) Residential ₱6,000 – ₱30,000 ₱15,000 – ₱60,000
Bacoor (Cavite) Residential ₱5,000 – ₱22,000 ₱12,000 – ₱50,000
Imus (Cavite) Residential ₱4,500 – ₱20,000 ₱10,000 – ₱45,000
Antipolo (Rizal) Residential ₱3,500 – ₱18,000 ₱8,000 – ₱40,000
Lipa (Batangas) Mixed ₱3,000 – ₱15,000 ₱7,000 – ₱35,000
Lucena (Quezon) Mixed ₱2,500 – ₱12,000 ₱6,000 – ₱28,000

MIMAROPA (Region IV-B)

Region IV-B · 5 locations

Avg. range

₱1,500 – ₱20,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Calapan (Oriental Mindoro) Mixed ₱2,500 – ₱11,000 ₱6,000 – ₱26,000
Puerto Princesa (Palawan) Mixed ₱4,500 – ₱18,000 ₱11,000 – ₱45,000
Coron (Palawan) Mixed ₱3,500 – ₱15,000 ₱9,000 – ₱38,000
Boac (Marinduque) Residential ₱1,800 – ₱8,000 ₱4,000 – ₱18,000
Romblon Residential ₱1,500 – ₱7,000 ₱3,500 – ₱15,000

Bicol Region (Region V)

Region V · 3 locations

Avg. range

₱1,500 – ₱18,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Legazpi City (Albay) Mixed ₱3,500 – ₱14,000 ₱8,000 – ₱35,000
Naga City (Camarines Sur) Mixed ₱3,000 – ₱13,000 ₱7,000 – ₱32,000
Sorsogon City Residential ₱1,800 – ₱9,000 ₱4,500 – ₱20,000

Western Visayas (Region VI)

Region VI · 4 locations

Avg. range

₱2,500 – ₱35,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Iloilo City (Mandurriao) Commercial ₱12,000 – ₱45,000 ₱30,000 – ₱110,000
Iloilo City (City Proper) Mixed ₱8,000 – ₱30,000 ₱20,000 – ₱75,000
Bacolod City Mixed ₱5,000 – ₱22,000 ₱12,000 – ₱55,000
Roxas City (Capiz) Residential ₱2,500 – ₱11,000 ₱6,000 – ₱25,000

Central Visayas (Region VII)

Region VII · 6 locations

Avg. range

₱3,500 – ₱80,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Cebu City (Business Park) Commercial ₱30,000 – ₱90,000 ₱80,000 – ₱250,000
Cebu City (IT Park) Commercial ₱35,000 – ₱100,000 ₱90,000 – ₱280,000
Mandaue (Cebu) Mixed ₱8,000 – ₱35,000 ₱20,000 – ₱80,000
Lapu-Lapu (Mactan) Mixed ₱6,000 – ₱30,000 ₱15,000 – ₱70,000
Tagbilaran (Bohol) Residential ₱3,500 – ₱15,000 ₱8,000 – ₱35,000
Dumaguete (Negros Oriental) Residential ₱3,000 – ₱14,000 ₱7,000 – ₱30,000

Eastern Visayas (Region VIII)

Region VIII · 5 locations

Avg. range

₱1,500 – ₱18,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Tacloban City (Leyte) Mixed ₱4,000 – ₱16,000 ₱10,000 – ₱40,000
Ormoc City (Leyte) Mixed ₱3,000 – ₱12,000 ₱7,500 – ₱30,000
Catbalogan (Samar) Residential ₱2,000 – ₱9,000 ₱5,000 – ₱22,000
Borongan (Eastern Samar) Residential ₱1,500 – ₱7,000 ₱3,500 – ₱16,000
Maasin (Southern Leyte) Residential ₱1,800 – ₱8,000 ₱4,000 – ₱18,000

Zamboanga Peninsula (Region IX)

Region IX · 4 locations

Avg. range

₱1,800 – ₱20,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Zamboanga City Mixed ₱5,000 – ₱20,000 ₱12,000 – ₱50,000
Pagadian City (Zamboanga del Sur) Mixed ₱2,500 – ₱11,000 ₱6,000 – ₱26,000
Dipolog City (Zamboanga del Norte) Mixed ₱2,500 – ₱10,000 ₱6,000 – ₱24,000
Ipil (Zamboanga Sibugay) Residential ₱1,800 – ₱8,000 ₱4,000 – ₱18,000

Northern Mindanao (Region X)

Region X · 4 locations

Avg. range

₱2,500 – ₱30,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Cagayan de Oro (Divisoria) Commercial ₱10,000 – ₱40,000 ₱25,000 – ₱90,000
Cagayan de Oro (Carmen) Mixed ₱6,000 – ₱22,000 ₱15,000 – ₱55,000
Iligan City Mixed ₱4,000 – ₱16,000 ₱10,000 – ₱40,000
Valencia (Bukidnon) Residential ₱2,500 – ₱10,000 ₱6,000 – ₱22,000

Davao Region (Region XI)

Region XI · 5 locations

Avg. range

₱3,000 – ₱50,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Davao City (Poblacion) Commercial ₱15,000 – ₱60,000 ₱40,000 – ₱150,000
Davao City (Lanang) Mixed ₱10,000 – ₱40,000 ₱25,000 – ₱100,000
Davao City (Matina) Residential ₱6,000 – ₱25,000 ₱15,000 – ₱60,000
Tagum City Mixed ₱3,500 – ₱14,000 ₱8,000 – ₱35,000
Panabo City Residential ₱3,000 – ₱12,000 ₱7,000 – ₱28,000

SOCCSKSARGEN (Region XII)

Region XII · 5 locations

Avg. range

₱2,000 – ₱25,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
General Santos City Mixed ₱5,000 – ₱22,000 ₱13,000 – ₱60,000
Koronadal (South Cotabato) Mixed ₱3,000 – ₱12,000 ₱7,500 – ₱30,000
Cotabato City Mixed ₱2,500 – ₱11,000 ₱6,500 – ₱28,000
Kidapawan (Cotabato) Residential ₱2,000 – ₱9,000 ₱5,000 – ₱22,000
Tacurong (Sultan Kudarat) Residential ₱2,000 – ₱8,500 ₱4,500 – ₱20,000

Caraga (Region XIII)

Region XIII · 4 locations

Avg. range

₱1,500 – ₱18,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Butuan City (Agusan del Norte) Mixed ₱4,000 – ₱16,000 ₱10,000 – ₱40,000
Surigao City Mixed ₱2,500 – ₱11,000 ₱6,000 – ₱26,000
Tandag (Surigao del Sur) Residential ₱1,800 – ₱8,000 ₱4,000 – ₱18,000
Bislig (Surigao del Sur) Residential ₱1,500 – ₱7,000 ₱3,500 – ₱16,000

BARMM (Bangsamoro)

Region BARMM · 5 locations

Avg. range

₱1,000 – ₱12,000/sqm

City / Municipality Classification Residential (₱/sqm) Commercial (₱/sqm)
Cotabato City (BARMM seat) Mixed ₱2,500 – ₱11,000 ₱6,500 – ₱28,000
Marawi City (Lanao del Sur) Mixed ₱2,000 – ₱9,000 ₱5,000 – ₱22,000
Lamitan (Basilan) Residential ₱1,200 – ₱6,000 ₱3,000 – ₱14,000
Jolo (Sulu) Residential ₱1,000 – ₱5,500 ₱2,500 – ₱12,000
Bongao (Tawi-Tawi) Residential ₱1,000 – ₱5,000 ₱2,500 – ₱11,000

How are BIR zonal values used?

The Bureau of Internal Revenue publishes zonal valuations as the minimum tax base for computing the following property-related taxes in the Philippines:

  • Capital Gains Tax (CGT) — 6% of the higher of zonal value, fair market value, or selling price.
  • Documentary Stamp Tax (DST) — 1.5% of the higher of zonal value or selling price.
  • Estate Tax — Computed on the zonal value of inherited real property at the time of death.
  • Donor's Tax — Computed on the zonal value of donated real property.

Important notes

  • Zonal values are updated periodically by the BIR through Revenue District Offices (RDOs).
  • The values shown here are indicative — always verify with the latest BIR issuance for the specific RDO covering the property.
  • Zonal values typically fall below open market prices, sometimes by a wide margin in fast-growing areas.
  • Reclassification (e.g., from agricultural to residential) can significantly change the applicable zonal value.