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BIR Zonal Value Lookup

Find official BIR zonal values for any location in the Philippines

Search by city, barangay, or province

Provinces
83
Cities
1,614
Barangays
38,581
Zone Records
246,683

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Got Your Zonal Value?

Calculate your total transfer costs, estimate financing with the Pag-IBIG home loan calculator, or read the full title transfer guide to understand where zonal values fit in. A zonal value is a tax floor, not a market price, so if you are trying to work out what the property is actually worth, start with how to compute property value.

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Guide

Understanding BIR Zonal Values

What is a Zonal Value?

A BIR zonal value is the minimum taxable value per square meter assigned to land in a specific location. The Bureau of Internal Revenue (BIR) publishes these values through Revenue District Offices (RDOs) across the Philippines.

These values represent the floor—not the ceiling—for tax computation. They ensure that property taxes are assessed on a reasonable minimum value regardless of the declared selling price.

The Higher Value Rule

This is the most important concept to understand:

The BIR always uses the HIGHER amount between:

  • Your actual selling price, OR
  • The computed zonal value (zonal rate × lot area)

Example: If you sell a 100 sqm property for ₱3,000,000, but the zonal value is ₱40,000/sqm (total: ₱4,000,000), your taxes will be computed based on ₱4,000,000.

When You Need Zonal Values

Zonal values are used to compute several taxes and fees:

  • Capital Gains Tax (6%) — Paid by seller when transferring property
  • Documentary Stamp Tax (1.5%) — Paid on property transfer documents
  • Transfer Tax (0.5-0.75%) — Paid to the local government unit
  • Estate Tax — When settling inherited properties
  • Donor's Tax — When transferring property as a gift or donation
  • Mortgage Assessment — Banks reference zonal values for loan appraisals

How Often Are Values Updated?

BIR zonal values are revised periodically by individual Revenue District Offices. There is no fixed nationwide schedule—some RDOs update their schedules annually, while others may take several years between revisions.

Our database reflects the latest published values (Last Updated: 2026). For time-sensitive transactions, we recommend confirming with your local RDO.

Data Source & Verification

Data sourced from official BIR Revenue District Office (RDO) publications. Each city page shows the specific RDO code and name responsible for that area.

For official verification, visit the BIR website or contact your local Revenue District Office.

FAQ

Frequently Asked Questions

What is a BIR zonal value?

A BIR zonal value is the minimum taxable value per square meter assigned to land in a specific location. The Bureau of Internal Revenue (BIR) publishes these values through Revenue District Offices (RDOs) across the Philippines. They represent the floor for tax computation on property transactions.

How often are zonal values updated in the Philippines?

BIR zonal values are revised periodically by individual Revenue District Offices. There is no fixed nationwide schedule—some RDOs update their schedules annually, while others may take several years between revisions. For time-sensitive transactions, confirm with your local RDO.

What if my selling price is lower than the zonal value?

The BIR always uses the HIGHER amount between your actual selling price and the computed zonal value (zonal rate × lot area). If you sell below zonal value, your taxes will still be computed based on the zonal value. Under-declaring the selling price does not reduce your tax liability.

What taxes use zonal values in the Philippines?

Zonal values are used to compute Capital Gains Tax (6%), Documentary Stamp Tax (1.5%), Transfer Tax (0.5-0.75% depending on LGU), Estate Tax for inherited properties, and Donor's Tax for gifted properties. Banks also reference zonal values for mortgage assessments.

How do I find the zonal value for my property?

Use this tool to search by city or barangay. Each location page shows residential, commercial, and industrial zonal values per square meter. For official verification, visit the BIR website or contact the Revenue District Office responsible for your property's location.