BIR Official
2026
Active

Light Residences Latest Zonal Value

MandaluyongSMDC
Status:Current / Active
Classifications:3
BIR Official

Light Residences Zonal Value

Mandaluyong

Current Zonal Value
₱127,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱127,000
/sqm
Commercial Condo
₱152,000
/sqm
Parking Slot
₱89,000
/sqm
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Light Residences
2

Light Residences | 1BR 23sqm Condo for Sale in Mandaluyong City
For Sale

₱3,800,000

Light Residences | 1BR 23sqm Condo for Sale in Mandaluyong City

City of Mandaluyong

Bedrooms

1 BR

Bathrooms

1

Floor Area

23.47 sqm

Light Residences | 1BR 23sqm Condo for Sale in Mandaluyong City
For Sale

₱3,500,000

Light Residences | 1BR 23sqm Condo for Sale in Mandaluyong City

City of Mandaluyong

Bedrooms

1 BR

Bathrooms

1

Floor Area

23.47 sqm

Zonal Value Breakdown — Light Residences

Official BIR assessment per square meter. Matched via: Building Name (SMDC LIGHT RESIDENCES (I , II & III))

RC

Residential Condo

₱127,000/sqm
CC

Commercial Condo

₱152,000/sqm
PS

Parking Slot

₱89,000/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 Light 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