BIR Official
2026
Active

Lumiere Residences Latest Zonal Value

Department Order:DO 24-2023
Effective:Jun 5, 2023
Status:Current / Active
Classifications:2
BIR Official

Lumiere Residences Zonal Value

Pasig

Current Zonal Value
₱100,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱100,000
/sqm
DO 24-2023
Parking Slot
₱70,000
/sqm
DO 24-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Lumiere Residences
1

Lumiere Residences | 2BR 56sqm Condo for Sale in Pasig City
For Sale

₱8,000,000

Lumiere Residences | 2BR 56sqm Condo for Sale in Pasig City

City of Pasig

Bedrooms

2 BR

Bathrooms

2

Floor Area

56.00 sqm

For Rent in Lumiere Residences
3

Lumiere Residences | 3BR 84sqm Condo for Rent in Pasig City
For Rent

₱56,000

Lumiere Residences | 3BR 84sqm Condo for Rent in Pasig City

City of Pasig

Bedrooms

3 BR

Bathrooms

2

Floor Area

83.50 sqm

Parking

1

Zonal Value Breakdown — Lumiere Residences

Official BIR assessment per square meter. Matched via: Building Name (LUMIERE RESIDENCES PASIG)

RC

Residential Condo

DO 24-2023

₱100,000/sqm
PS

Parking Slot

DO 24-2023

₱70,000/sqm

What This Zonal Value Covers

RCResidential Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Lumiere 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