BIR Definitions of Land Types and Classifications

Definition of Terms

Residential Land/Condominium: Principally devoted to habitation.

Commercial Land: Devoted principally to commercial purposes and generally for the object of profit.

Industrial Land: Devoted principally to industry as capital.

Agricultural Land: Devoted principally to raising crops such as rice, corn, sugarcane, tobacco, etc., or to pasturing, inland fishing, salt-making, and other agricultural uses, including timberland and forest land.

General Purpose Land: Rawland, undeveloped, and underdeveloped area which has potential for development into residential, commercial, industrial, institutional, etc. Must not be less than 5,000 square meters.

Condominium: An interest in real property consisting of a separate interest in a unit (residential, industrial, or commercial building or in an industrial estate) and an undivided interest, directly and indirectly, in the land or the appurtenant interest of their respective units in the common areas.

Vicinity: Means an area, locality, neighborhood, or district about, near, adjacent, proximate, or contiguous to a street being located.

Classification Legend: