BIR Official
2026
Active

Doña Carmen Heights Latest Zonal Value

Quezon City
Department Order:DO 007-2024
Effective:Feb 16, 2024
Status:Current / Active
Classifications:4
BIR Official

Doña Carmen Heights Zonal Value

Quezon City

Current Zonal Value
₱75,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱75,000
/sqm
DO 007-2024
Residential Regular
₱24,000
/sqm
DO 037-2024
Commercial Regular
₱41,000
/sqm
DO 037-2024
Parking Slot
₱51,000
/sqm
DO 007-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Doña Carmen Heights
1

Doña Carmen Heights | 5BR 400sqm House & Lot for Sale in Quezon City
For Sale

₱28,560,000

Doña Carmen Heights | 5BR 400sqm House & Lot for Sale in Quezon City

Quezon City

Bedrooms

5 BR

Bathrooms

2

Floor Area

400.00 sqm

Lot Area

420.00 sqm

Parking

4

Zonal Value Breakdown — Doña Carmen Heights

Official BIR assessment per square meter. Matched via: token_match (DONA CARMEN AVE - LA BREA SUBD, DONA CARMEN SUBD., CARMEN COURT +2 more)

RC

Residential Condo

DO 007-2024

₱75,000/sqm
RR

Residential Regular

DO 037-2024

₱24,000/sqm
CR

Commercial Regular

DO 037-2024

₱41,000/sqm
PS

Parking Slot

DO 007-2024

₱51,000/sqm

What This Zonal Value Covers

RCResidential Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Doña Carmen Heights.

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