BIR Zonal Values in the Philippines

BIR zonal values are used to compute for the taxes a buyer or seller would have to pay. The zonal value doesn't necessarily give the True Market Value of a property.  It’s just a measure used by the government agencies to compute TAXES ( real estate tax, capital gains tax, documentary stamp tax, transfer tax, etc… ) on a property.

The BIR assigned zonal values only to :

•  Land
•  Condominiums
•  Townhouses ownership of which are evidenced by a Condominium Certificate of Title (CCT)
•  For purposes of computing all internal revenue taxes (capital gains tax, creditable withholding tax, documentary stamp tax, estate and donor’s taxes, etc.) due on sales, exchange or other dispositions of real properties, the zonal value established shall apply provided the same is higher than :

(1) the fair market value as shown in the tax declaration, and
(2) the gross selling price / consideration as shown in the duly notarized document of sale or exchange of real properties.

Furthermore, the zonal value is not the only basis for computing the applicable taxes. The Fair Market Value (FMV) and gross selling price are also considered. Whichever is highest among the three will become the basis for the computation of applicable taxes.

REVENUE DISTRICT	DEPT ORDER NO.
REVENUE REGION 1 - CALASIAO, PANGASINAN
RDO No. 1-Laoag City  Laoag City  Zip Excel File | PDF File RDO No. 1-Laoag City  All Municipalities  Zip Excel File | PDF File RDO No. 2-Vigan, Ilocos Sur  Alilem, Banayoyo, et al  Zip Excel File | PDF File RDO No. 2-Vigan, Ilocos Sur  Burgos, Cabugao, et al  Zip Excel File | PDF File RDO No. 3-San Fernando, La Union  San Fernando City, Agoo, et al  Zip Excel File | PDF File RDO No. 3-San Fernando, La Union  Aringay, Bagulin, et al  Zip Excel File | PDF File RDO No. 4-Calasiao, West Pangasinan  Cities & All Municipalities  Zip Excel File | PDF File RDO No. 5-Alaminos, West Pangasinan  Agno, Aguilar, Anda, et al  Zip Excel File | PDF File RDO No. 5-Alaminos, West Pangasinan  Alaminos, Binmaley, Lingayen Zip Excel File | PDF File RDO No. 6-Urdaneta, East Pangasinan  Urdaneta City, Asingan, et al  Zip Excel File | PDF File RDO No. 6-Urdaneta, East Pangasinan  Natividad, San Manuel, et. al  Zip Excel File | PDF File	24-03 25-03 29-02 9-96 3-07 28-02 2-2012 6-07 7-07 34-2012 14-2010
REVENUE REGION 2 - CAR ( CORDILLERA ADMIN. REGION)
RDO No. 7-Bangued, Abra  All Municipalities  Zip Excel File | PDF File RDO No. 8-Baguio City  Baguio City  Zip Excel File | PDF File RDO No. 9-La Trinidad, Benguet  All Municipalities  Zip Excel File | PDF File RDO No. 10-Bontoc, Mt. Province  All Municipalities  Zip Excel File | PDF File RDO No. 11-Tabuk, Kalinga-Apayao  All Municipalities  Zip Excel File | PDF File RDO No. 12- Lagawe, Ifugao  All Municipalities  Zip Excel File | PDF File	8-09 17-98 40-02 39-02 2-2010 33-09
REVENUE REGION 3 - TUGUEGARAO, CAGAYAN
RDO No. 13-Tuguegarao, Cagayan  Other Municipalities  Zip Excel File | PDF File RDO No. 13-Tuguegarao, Cagayan  Tuguegarao  Zip Excel File | PDF File RDO No. 13-Tuguegarao, Cagayan  Batanes Island  Zip Excel File | PDF File RDO No. 14-Bayombong, Nueva Viscaya  All Municipalities  Zip Excel File | PDF File RDO No. 15-Ilagan, Isabela  All Municipalities  Zip Excel File | PDF File RDO No. 16-Cabarroguis, Quirino  All Municipalities  Zip Excel File | PDF File	3-2000 41-98 88-96 23-03 17-02 19-2014
REVENUE REGION 4 - SAN FERNANDO, PAMPANGA
RDO No. 17A-Tarlac City  Bamban, Capas, et. al  Zip Excel File | PDF File RDO No. 17B-Paniqui, Tarlac  Anao, Camiling, et. al  Zip Excel File | PDF File RDO No. 18-Olongapo City  City and All Municipalities  Zip Excel File | PDF File RDO No. 20-Balanga, Bataan  All Municipalities  Zip Excel File | PDF File RDO No. 21A-North Pampanga  Angeles City, Arayat, et.al  Zip Excel File | PDF File RDO No. 21B-South Pampanga  San Fernando City, Apalit, et. al  Zip Excel File | PDF File RDO No. 22-Baler, Aurora  All Municipalities  Zip Excel File | PDF File RDO No. 23A-North Nueva Ecija  Aliaga, Carrangalan, et. al  Zip Excel File | PDF File RDO No. 23B-South Nueva Ecija  Cabanatuan City, Bongabon, et al  Zip Excel File | PDF File	62-02 62-02 48-07 14-02 36-05 35-05 51-02 4-05 4-05
REVENUE REGION 5 - CALOOCAN
RDO No. 24-Valenzuela City  Zip Excel File | PDF File RDO No. 25A-Plaridel, Bulacan  Malolos City, Balagtas, et al  Zip Excel File | PDF File RDO No. 25B-Sta. Maria, Bulacan  San Jose Del Monte City, Angat, et al  Zip Excel File | PDF File RDO No. 26-Malabon/Navotas  Zip Excel File | PDF File RDO No. 27 - Caloocan City  Zip Excel File | PDF File	22-03 29-09 29-09 32-09 29-05
REVENUE REGION 6 - MANILA
RDO No. 29-Tondo/San Nicolas  Zip Excel File | PDF File RDO No. 30-Binondo, Manila  Zip Excel File | PDF File RDO No. 31-Sta. Cruz, Manila  Zip Excel File | PDF File RDO No. 32-Quiapo/Sampaloc/San Miguel/Sta.Mesa  Zip Excel File | PDF File RDO No. 33-Intramuros/Malate/Ermita  Zip Excel File | PDF File RDO No. 34-Paco/Pandacan/Sta. Ana  Zip Excel File | PDF File RDO No. 35-Romblon, Romblon  Zip Excel File | PDF File RDO No. 36-Puerto Princesa, Palawan  Zip Excel File | PDF File RDO No. 37-San Jose, Occ. Mindoro  Zip Excel File | PDF File	14-2011 21-03 34-03 35-03 36-03 37-03 58-02 23-97 57-02
REVENUE REGION 7 - QUEZON CITY
RDO No. 28-Novaliches, Quezon City  Zip Excel File | PDF File RDO No. 38-North Quezon City  Zip Excel File | PDF File RDO No. 39-South Quezon City  Zip Excel File | PDF File RDO No. 40-Cubao, Quezon City  Zip Excel File | PDF File RDO No. 41-Mandaluyong City  Zip Excel File | PDF File RDO No. 42-San Juan  Zip Excel File | PDF File RDO No. 43A-East Pasig  Zip Excel File | PDF File RDO No. 43B-West Pasig  Zip Excel File | PDF File RDO No. 45-Marikina City  Marikina City  Zip Excel File | PDF File RDO No. 45 - Marikina City  Antipolo, Rodriquez, Montalban, San Mateo, Teresa  Zip Excel File | PDF File RDO No. 46-Cainta/Taytay  Angono, Cainta, Taytay  Zip Excel File | PDF File RDO No. 46-Cainta/Taytay  Baras, Binangonan, et al  Zip Excel File | PDF File	43-98 6-2000 38-03 39-03 40-03 41-03 49-2012 10-2000 42-03 9-2000 43-03 44-03
REVENUE REGION 8 - MAKATI CITY
RDO No. 44-Taguig/Pateros  Zip Excel File | PDF File RDO No. 47-East Makati  Zip Excel File | PDF File RDO No. 48-West Makati  Zip Excel File | PDF File RDO No. 49-North Makati  Zip Excel File | PDF File RDO No. 50-South Makati  Zip Excel File | PDF File RDO No. 51-Pasay City  Zip Excel File | PDF File RDO No. 52-Parañaque City  Zip Excel File | PDF File RDO No. 53A-Las Pinas  Zip Excel File | PDF File RDO No. 53B-Muntinlupa  Zip Excel File | PDF File	35-2012 23-2012 11-2010 63-97 1-2012 38-09 4-08 10-97 10-97
REVENUE REGION 9 - SAN PABLO CITY
RDO No. 61-Gumaca, Quezon  Agdangan, Alabat, et al  Zip Excel File | PDF File RDO No. 54A-Trece Martirez City  Tagaytay City, Trece Martirez City, et al  Zip Excel File | PDF File RDO No. 54B-Rosario, North Cavite  Cavite City, Bacoor, et al  Zip Excel File | PDF File RDO No. 55-San Pablo City  Alaminos, Cavinti, et al  Zip Excel File | PDF File RDO No. 55-San Pablo City  Famy, Liliw, et al.   Zip Excel File | PDF File RDO No. 56-Calamba, Laguna  Calamba City  Zip Excel File | PDF File RDO No. 56-Calamba, Laguna  All Municipalities   Zip Excel File | PDF File RDO No. 57-San Pedro, Laguna  Biñan, Cabuyao, San Pedro, Sta. Rosa  Zip Excel File | PDF File RDO No. 58-Batangas City  All Municipalities   Zip Excel File | PDF File RDO No. 59-Lipa City  City and All Municipalities  Zip Excel File | PDF File RDO No. 60-Lucena City  City and All Municipalities  Zip Excel File | PDF File RDO No. 61-Gumaca, Quezon  Atimonan, Buenavista, et al  Zip Excel File | PDF File RDO No. 62-Boac, Marinduque  All Municipalities  Zip Excel File | PDF File RDO No. 63-Calapan, Oriental Mindoro  Cities and All Municipalities   Zip Excel File | PDF File	47-07 39-07 13-2010 33-02 55-02 39-2010 24-2010 33-05 32-2010 22-06 16-2010 31-2010 7-09 30-06
REVENUE REGION 10 - LEGAZPI CITY
RDO No. 64-Daet, Camarines Norte  All Other Municipalities  Zip Excel File | PDF File RDO No. 65-Naga City  Bombom, Cabusao, et al  Zip Excel File | PDF File RDO No. 65-Naga City  Naga City  Zip Excel File | PDF File RDO No. 66-Iriga City  Iriga City & Other Municipalities  Zip Excel File | PDF File RDO No. 67-Legazpi City  City and All Municipalities  Zip Excel File | PDF File RDO No. 68-Sorsogon, Sorsogon  All Municipalities  Zip Excel File | PDF File RDO No. 70-Masbate, Masbate  All Municipalities  Zip Excel File | PDF File RDO No. 69-Virac, Catanduanes  All Municipalities  Zip Excel File | PDF File	35-06 16-07 6-09 20-97 9-09 34-97 17-2000 52-02
REVENUE REGION 11 - ILOILO CITY
RDO No. 71-Kalibo, Aklan  All Municiplaities   Zip Excel File | PDF File RDO No. 72-Roxas City  Other Municipalities  Zip Excel File | PDF File RDO No. 72-Roxas City  Roxas City  Zip Excel File | PDF File RDO No. 73-San Jose, Antique  All Municipalities  Zip Excel File | PDF File RDO No. 74-Iloilo City  City and All Municipalities   Zip Excel File | PDF File RDO No. 75-Zarraga, Iloilo City  Passi City & All Municipalities  Zip Excel File | PDF File	13-02 70-02 12-95 21-2012 26-2012 7-2000
REVENUE REGION 12 - BACOLOD CITY
RDO No. 76-Victorias, Negros Occidental  All Municipalities  Zip Excel File | PDF File RDO No. 77-Bacolod City  Bacolod City  Zip Excel File | PDF File RDO No. 77-Bacolod City  Murcia, Salvador, et al  Zip Excel File | PDF File RDO No. 78-Binalbagan, Negros Occidental  Other Municipalities  Zip Excel File | PDF File RDO No. 78-Binalbagan, Negros Occidental  La Carlota City  Zip Excel File | PDF File RDO No. 78-Binalbagan, Negros Occidental  Kabankalan City  Zip Excel File | PDF File RDO No. 78-Binalbagan, Negros Occidental  Candoni, Cauayan, et al  Zip Excel File | PDF File RDO No. 78-Binalbagan, Negros Occidental  Bago City  Zip Excel File | PDF File RDO No. 78-Binalbagan, Negros Occidental  Hinoba-an  Zip Excel File | PDF File RDO No. 78-Binalbagan, Negros Occidental  Isabela, La Castellena, Moises Padilla  Zip Excel File | PDF File RDO No. 78-Binalbagan, Negros Occidental  Binalbagan  Zip Excel File | PDF File RDO No. 79-Dumaguete City  Cities and All Municipalities  Zip Excel File | PDF File	30-02 65-02 45-98 1-96 30-95 31-02 61-97 16-95 64-02 32-02 18-92 17-2010
REVENUE REGION 13 - CEBU CITY
RDO No. 80-Mandaue City  All Cities & Municipalities  Zip Excel File | PDF File RDO No. 81-Cebu City North  Zip Excel File | PDF File RDO No. 82-Cebu City South  Zip Excel File | PDF File RDO No. 83-Talisay, Cebu  Barili, Pinamungahan  Zip Excel File | PDF File RDO No. 83-Talisay, Cebu  Alcantara, Alegria  Zip Excel File | PDF File RDO No. 83-Talisay, Cebu  Minglanilla, Talisay City  Zip Excel File | PDF File RDO No. 83-Talisay, Cebu  Argao, Badian, Barili...  Zip Excel File | PDF File RDO No. 83-Talisay, Cebu  Alcoy, Aloguinsan, Carcar...  Zip Excel File | PDF File RDO No. 84-Tagbilaran City  Alicia, Baclayon, Calape...  Zip Excel File | PDF File RDO No. 84-Tagbilaran City  Alburqueque, Anda, Antequera...  Zip Excel File | PDF File RDO No. 84-Tagbilaran City  Dauis, Panglao  Zip Excel File | PDF File	5-09 36-07 46-07 30-97 15-02 44-02 21-93 29-97 22-96 45-02 29-03
REVENUE REGION 14 - TACLOBAN CITY
RDO No. 85-Catarman, Northern Samar  All Municipalities  Zip Excel File | PDF File RDO NO. 86-Borongan, Eastern Samar  Other Municipalities  Zip Excel File | PDF File RDO No. 87-Catbalogan, Western Samar  All Cities and Municipalities  Zip Excel File | PDF File RDO No. 88-Tacloban City  Tacloban City and All Municiaplities  Zip Excel File | PDF File RDO No. 89-Ormoc City  Ormoc City and All Municipalities Zip Excel File | PDF File RDO No. 90-Maasin, Southern Leyte  Bontoc, Hinundayan, et al.  Zip Excel File | PDF File RDO No. 90-Maasin, Southern Leyte  Anahawan, Hinunangan, et al.  Zip Excel File | PDF File	34-02 15-2000 19-2010 44-96 22-02 49-02 28-06
REVENUE REGION 15 - ZAMBOANGA CITY
RDO No. 91-Dipolog City  Baliguian, Sibuco, et al.  Zip Excel File | PDF File RDO No. 91-Dipolog City  Other Municipalities  Zip Excel File | PDF File RDO No. 91-Dipolog City  Godod, Gutalac, et al.  Zip Excel File | PDF File RDO No. 91-Dipolog City  Dapitan City  Zip Excel File | PDF File RDO No. 91-Dipolog City  Dipolog City  Zip Excel File | PDF File RDO No. 92-Pagadian City  All Municipalities  Zip Excel File | PDF File RDO No. 92-Pagadian City  Pagadian City  Zip Excel File | PDF File RDO No. 93B-Zamboanga, Sibugay  Ipil, Roseller T. Lim, Titay, Tungawan  Zip Excel File | PDF File RDO No. 93A-Zamboanga City  Zamboanga City  Zip Excel File | PDF File RDO No. 94-Isabela, Basilan  All Municipalities  Zip Excel File | PDF File RDO No. 95-Jolo, Sulu  All Municipalities  Zip Excel File | PDF File RDO No. 96-Bongao, Tawi-Tawi  Other Municipalities  Zip Excel File | PDF File RDO No. 96-Bongao, Tawi-Tawi  Bongao  Zip Excel File | PDF File	50-02 14-2000 5-2000 15-98 12-96 28-97 47-95 12-2010 15-2010 51-95 6-96 54-02 37-02
REVENUE REGION 16 - CAGAYAN DE ORO CITY
RDO No. 97-Gingoog City  Other Municipalities  Zip Excel File | PDF File RDO No. 97-Gingoog City  Catarman, Guinsilaban, et al.  Zip Excel File | PDF File RDO No. 97-Gingoog City  Gingoog City  Zip Excel File | PDF File RDO No. 98-Cagayan de Oro City  Other Municipalities  Zip Excel File | PDF File RDO No. 98-Cagayan de Oro City  Cagayan de Oro City  Zip Excel File | PDF File RDO No. 99-Malaybalay, Bukidnon  All Municipalities  Zip Excel File | PDF File RDO No. 100-Ozamis City  Oroquieta and Tangub City  Zip Excel File | PDF File RDO No. 100-Ozamis City  Other Municipalities  Zip Excel File | PDF File RDO No. 100-Ozamis City  Ozamis City  Zip Excel File | PDF File RDO No. 101-Iligan City  Other Municipalities  Zip Excel File | PDF File RDO No. 101-Iligan City  Iligan City  Zip Excel File | PDF File RDO No. 102-Marawi City  Marawi City and All Municipalities  Zip Excel File | PDF File	30-99 4-2000 36-02 34-05 37-05 23-02 43-97 35-99 11-2000 25-05 26-05 36-99
REVENUE REGION 17 - BUTUAN CITY
RDO No. 103-Butuan City  Other Municipalities  Zip Excel File | PDF File RDO No. 103-Butuan City  Butuan City  Zip Excel File | PDF File RDO No. 104-Bayugan, Agusan del Sur  All Municipalities  Zip Excel File | PDF File RDO No. 104-Bayugan, Agusan del Sur  Esperanza, La Paz, et. al  Zip Excel File | PDF File RDO No. 105-Surigao City  Surigao City and All Municipalities  Zip Excel File | PDF File RDO No. 106-Tandag, Surigao del Sur  All Municipalities  Zip Excel File | PDF File	44-97 16-2000 30-05 84-96 61-2013 20-02
REVENUE REGION 18 - KORONADAL CITY
RDO No. 107-Cotabato City  Cotabato City and All Municipalities  Zip Excel File | PDF File RDO No. 108-Kidapawan, North Cotabato  All Municipalities  Zip Excel File | PDF File RDO No. 109-Tacurong, Sultan Kudarat  All Municipalities  Zip Excel File | PDF File RDO No. 110-General Santos City  General Santos City  Zip Excel File | PDF File RDO No. 110-General Santos City  Other Municipalities  Zip Excel File | PDF File RDO No. 111-Koronadal, South Cotabato  All Municipalities  Zip Excel File | PDF File	61-02 21-95 18-95 44-98 40-98 18-2000
REVENUE REGION 19 - DAVAO CITY
RDO No. 112-Tagum, Davao del Norte  All Municipalities  Zip Excel File | PDF File RDO No. 113A-West Davao City  Baguio, Calinan Districts, et al  Zip Excel File | PDF File RDO No. 113B (132)-East Davao City  Agdao, Buhangin, et al  Zip Excel File | PDF File RDO No. 114-Mati, Davao Oriental  All Municipalities  Zip Excel File | PDF File RDO No. 115-Digos, Davao del Sur  All Municipalities  Zip Excel File | PDF File	6-2013 41-02 41-02 53-02 91-96

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