BIR Official
2026
Active

Grand Emerald Tower Latest Zonal Value

SAN ANTONIO (CONTINUATION), PasigCityland Development Corporation

Housal tracks 12 BIR zonal value entries in Grand Emerald Tower (Pasig). Zonal values range from ₱36,000/sqm to ₱144,000/sqm (average ₱87,383/sqm). Top classifications: CC (4), PS (4), RC (4). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.

Department Order:DO 24-2023
Effective:Jun 5, 2023
Status:Current / Active
Classifications:3
BIR Official

Grand Emerald Tower Zonal Value

SAN ANTONIO (CONTINUATION), Pasig

Current Zonal Value
₱120,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱120,000
/sqm
DO 24-2023
Commercial Condo
₱144,000
/sqm
DO 24-2023
Parking Slot
₱100,800
/sqm
DO 24-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Grand Emerald Tower
1

Zonal Value Breakdown — Grand Emerald Tower

Official BIR assessment per square meter. Matched via: Building Name (GRAND EMERALD TOWER)

RC

Residential Condo

DO 24-2023

₱120,000/sqm
CC

Commercial Condo

DO 24-2023

₱144,000/sqm
PS

Parking Slot

DO 24-2023

₱100,800/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 Grand Emerald 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