Housal tracks 5 BIR zonal value entries in Light Residences (Mandaluyong). Zonal values range from ₱89,000/sqm to ₱152,000/sqm (average ₱121,600/sqm). Top classifications: CC (2), RC (2), PS (1). Source: Bureau of Internal Revenue (BIR). Last checked October 1, 2026.
Light Residences Zonal Value
Mandaluyong
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Light Residences2

₱3,800,000
Light Residences | 1BR 23sqm Condo for Sale in Mandaluyong City
Bedrooms
1 BR
Bathrooms
1
Floor Area
23.47 sqm

₱3,500,000
Light Residences | 1BR 23sqm Condo for Sale in Mandaluyong City
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))
Residential Condo
Commercial Condo
Parking Slot
What This Zonal Value Covers
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
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