BIR Official
2026
Active

Berkeley Residences Latest Zonal Value

Quezon CitySMDC
Department Order:DO 007-2024
Effective:Feb 16, 2024
Status:Current / Active
Classifications:3
BIR Official

Berkeley Residences Zonal Value

Quezon City

Current Zonal Value
₱111,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱111,000
/sqm
DO 007-2024
Commercial Condo
₱124,000
/sqm
DO 007-2024
Parking Slot
₱79,000
/sqm
DO 007-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Berkeley Residences
1

Berkeley Residences | 2BR 49sqm Condo for Sale in Quezon City
For Sale

₱8,000,000

Berkeley Residences | 2BR 49sqm Condo for Sale in Quezon City

Quezon City

Bedrooms

2 BR

Bathrooms

2

Floor Area

49.00 sqm

Parking

1

Zonal Value Breakdown — Berkeley Residences

Official BIR assessment per square meter. Matched via: Building Name (BERKELEY RESIDENCES (SMDC))

RC

Residential Condo

DO 007-2024

₱111,000/sqm
CC

Commercial Condo

DO 007-2024

₱124,000/sqm
PS

Parking Slot

DO 007-2024

₱79,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Berkeley Residences.

How BIR Zonal Value Is Used

  • Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
  • Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
  • Used in transfer valuation for donations, estate settlements, and property swaps
  • Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes