Official Bureau of Internal Revenue zonal values for all 44 provinces, 1,500+ cities, and 42,000+ barangays. Used for CGT, estate tax, and DST computation.
| Province | Region | Avg ₱/sqm | Cities | Barangays |
|---|---|---|---|---|
| Metro Manila | NCR | ₱63,155/sqm | 15 | 1,056 |
| Cebu | Region VII - Central Visayas | ₱35,513/sqm | 3 | 178 |
| Bukidnon | Region X - Northern Mindanao | ₱35,114/sqm | 20 | 1,244 |
| Catanduanes | Region V - Bicol Region | ₱23,603/sqm | 11 | 1,004 |
| Bohol | Region VII - Central Visayas | ₱17,881/sqm | 48 | 2,207 |
| Benguet | CAR - Cordillera Administrative Region | ₱16,879/sqm | 15 | 337 |
| Bulacan | Region III - Central Luzon | ₱9,254/sqm | 24 | 1,022 |
| Cavite | Region IV-A - CALABARZON | ₱8,091/sqm | 23 | 949 |
| Camiguin | Region X - Northern Mindanao | ₱6,586/sqm | 5 | 131 |
| Quezon | Region IV-A - CALABARZON | ₱6,258/sqm | 15 | 41 |
| Ilocos Sur | Region I | ₱6,021/sqm | 34 | 1,278 |
| Davao del Sur | Region XI - Davao Region | ₱5,572/sqm | 11 | 374 |
| Camarines Norte | Region V - Bicol Region | ₱4,774/sqm | 12 | 440 |
| Rizal | Region IV-A - CALABARZON | ₱4,546/sqm | 10 | 119 |
| Siquijor | Region VII - Central Visayas | ₱4,536/sqm | 6 | 558 |
| Batangas | Region IV-A - CALABARZON | ₱4,095/sqm | 34 | 1,606 |
| Laguna | Region IV-A - CALABARZON | ₱4,029/sqm | 30 | 1,425 |
| Aklan | Region VI - Western Visayas | ₱3,522/sqm | 15 | 734 |
| Albay | Region V - Bicol Region | ₱3,517/sqm | 17 | 683 |
| Abra | CAR - Cordillera Administrative Region | ₱3,503/sqm | 21 | 632 |
| Bataan | Region III - Central Luzon | ₱3,459/sqm | 12 | 385 |
| Negros Occidental | Region VI - Western Visayas | ₱3,384/sqm | 32 | 945 |
| Iloilo | Region VI - Western Visayas | ₱2,866/sqm | 43 | 1,328 |
| Ilocos Norte | Region I | ₱2,564/sqm | 25 | 2,360 |
| Agusan del Norte | Region XIII - Caraga | ₱2,508/sqm | 12 | 560 |
| Camarines Sur | Region V - Bicol Region | ₱2,452/sqm | 37 | 1,177 |
| Leyte | Region VIII | ₱2,091/sqm | 22 | 974 |
| Capiz | Region VI - Western Visayas | ₱1,906/sqm | 17 | 436 |
| Antique | Region VI - Western Visayas | ₱1,792/sqm | 17 | 381 |
| Palawan | Region IV-B - MIMAROPA | ₱1,726/sqm | 23 | 382 |
| Agusan del Sur | Region XIII - Caraga | ₱1,606/sqm | 13 | 595 |
| Biliran | Region VIII | ₱1,588/sqm | 8 | 168 |
| Negros Oriental | Region VII - Central Visayas | ₱1,408/sqm | 23 | 610 |
| Masbate | Region V - Bicol Region | ₱1,291/sqm | 21 | 823 |
| Southern Leyte | Region VIII | ₱1,100/sqm | 3 | 83 |
| Pangasinan | Region I | ₱1,031/sqm | 36 | 1,589 |
| Cotabato | Region XII - SOCCSKSARGEN | ₱1,002/sqm | 18 | 583 |
| La Union | Region I | ₱935/sqm | 22 | 2,344 |
| Isabela | Region II - Cagayan Valley | ₱920/sqm | 17 | 675 |
| Eastern Samar | Region VIII | ₱801/sqm | 23 | 471 |
| Cagayan | Region II - Cagayan Valley | ₱644/sqm | 30 | 850 |
| Guimaras | Region VI - Western Visayas | ₱617/sqm | 5 | 132 |
| Apayao | CAR - Cordillera Administrative Region | ₱601/sqm | 7 | 269 |
| Davao Occidental | Region XI - Davao Region | ₱578/sqm | 5 | 104 |
| Basilan | BARMM | ₱449/sqm | 7 | 123 |
| Isabela | BARMM | ₱439/sqm | 1 | 43 |
| Maguindanao | BARMM | ₱327/sqm | 38 | 583 |
| Ifugao | CAR - Cordillera Administrative Region | ₱217/sqm | 11 | 181 |
| Batanes | Region II - Cagayan Valley | ₱202/sqm | 6 | 9 |
BIR zonal value is the minimum land value set by the Bureau of Internal Revenue (BIR), used to compute capital gains tax (6%), donor’s tax, and estate tax in the Philippines.
The most recent update was Revenue Regulations No. 12-2025, effective December 2025, covering Metro Manila and several key provinces.
Zonal value is the BIR tax floor. Market value is what a property actually sells for, typically 1.5x to 3x higher.
Search for your province, then drill down to your city and barangay on LandValuePH.