Housal tracks 9 BIR zonal value entries in Blue Residences (Quezon City). Zonal values range from ₱56,000/sqm to ₱128,000/sqm (average ₱89,889/sqm). Top classifications: CC (3), PS (3), RC (3). Source: Bureau of Internal Revenue (BIR). Last checked May 22, 2026.
Blue Residences Zonal Value
Quezon City
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Blue Residences2
₱7,500,000
Blue Residences | 2BR 47sqm Condo for Sale in Quezon City
Bedrooms
2 BR
Bathrooms
2
Floor Area
47.00 sqm
₱6,000,000
Blue Residences | 1BR 24sqm Condo for Sale in 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))
Residential Condo
DO 007-2024
Commercial Condo
DO 007-2024
Parking Slot
DO 007-2024
What This Zonal Value Covers
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
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