FIRST RESIDENCES Latest Zonal Value
Housal tracks 3 BIR zonal value entries in FIRST RESIDENCES (City of Manila). Zonal values range from ₱1,558/sqm to ₱115,000/sqm (average ₱62,186/sqm). Top classifications: CC (1), PS (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked October 10, 2026.
FIRST RESIDENCES Zonal Value
City of Manila
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — FIRST RESIDENCES
Official BIR assessment per square meter. Matched via: Building Name (FIRST RESIDENCES)
Residential Condo
DO 21-19
Commercial Condo
DO 21-19
Parking Slot
DO 21-19
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to FIRST 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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