BIR Official
2026
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Diamond Tower Latest Zonal Value

Department Order:DO 077-18
Effective:Feb 5, 2019
Status:Current / Active
Classifications:3
BIR Official

Diamond Tower Zonal Value

Mandaluyong

Current Zonal Value
₱50,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱50,000
/sqm
DO 077-18
Commercial Condo
₱60,000
/sqm
DO 077-18
Parking Slot
₱40,000
/sqm
DO 077-18
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Diamond Tower.

Zonal Value Breakdown — Diamond Tower

Official BIR assessment per square meter. Matched via: Building Name (BLUE DIAMOND TOWER)

RC

Residential Condo

DO 077-18

₱50,000/sqm
CC

Commercial Condo

DO 077-18

₱60,000/sqm
PS

Parking Slot

DO 077-18

₱40,000/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 Diamond Tower.

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