BIR Official
2026
Active

Blue Residences Latest Zonal Value

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

Blue Residences Zonal Value

Quezon City

Current Zonal Value
₱115,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱115,000
/sqm
DO 007-2024
Commercial Condo
₱128,000
/sqm
DO 007-2024
Parking Slot
₱81,000
/sqm
DO 007-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Blue Residences
2

Blue Residences | 2BR 47sqm Condo for Sale in Quezon City
For Sale

₱7,500,000

Blue Residences | 2BR 47sqm Condo for Sale in Quezon City

Quezon City

Bedrooms

2 BR

Bathrooms

2

Floor Area

47.00 sqm

Blue Residences | 1BR 24sqm Condo for Sale in Quezon City
For Sale

₱6,000,000

Blue Residences | 1BR 24sqm Condo for Sale in Quezon City

Quezon City

Bedrooms

1 BR

Bathrooms

1

Floor Area

24.00 sqm

Zonal Value Breakdown — Blue Residences

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

RC

Residential Condo

DO 007-2024

₱115,000/sqm
CC

Commercial Condo

DO 007-2024

₱128,000/sqm
PS

Parking Slot

DO 007-2024

₱81,000/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 Blue 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