BIR Official
2026
Active

Lee Gardens Latest Zonal Value

Status:Current / Active
Classifications:2
BIR Official

Lee Gardens Zonal Value

Mandaluyong

Current Zonal Value
₱105,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱105,000
/sqm
Parking Slot
₱74,000
/sqm
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Lee Gardens
3

Lee Gardens - Mandaluyong City | 2BR 96sqm Condo for Sale in Mandaluyong City
For Sale

₱13,000,000

Lee Gardens - Mandaluyong City | 2BR 96sqm Condo for Sale in Mandaluyong City

City of Mandaluyong

Bedrooms

2 BR

Bathrooms

2

Floor Area

96.00 sqm

Parking

1

Lee Gardens | 3BR 128sqm Condo for Sale in Mandaluyong City
For Sale

₱12,000,000

Lee Gardens | 3BR 128sqm Condo for Sale in Mandaluyong City

City of Mandaluyong

Bedrooms

3 BR

Bathrooms

4

Floor Area

127.70 sqm

Zonal Value Breakdown — Lee Gardens

Official BIR assessment per square meter. Matched via: Building Name (LEE GARDENS)

RC

Residential Condo

₱105,000/sqm
PS

Parking Slot

₱74,000/sqm

What This Zonal Value Covers

RCResidential Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Lee Gardens.

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