BIR Official
2026
Active

Mandani Bay Latest Zonal Value

Department Order:DO 23-2022
Effective:Jun 3, 2022
Status:Current / Active
Classifications:3
BIR Official

Mandani Bay Zonal Value

Cebu City

Current Zonal Value
₱150,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱150,000
/sqm
DO 23-2022
Commercial Condo
₱175,000
/sqm
DO 23-2022
Parking Slot
₱90,000
/sqm
DO 23-2022
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Mandani Bay.

Zonal Value Breakdown — Mandani Bay

Official BIR assessment per square meter. Matched via: Building Name (MANDANI BAY TOWER (CONDOMINIUM))

RC

Residential Condo

DO 23-2022

₱150,000/sqm
CC

Commercial Condo

DO 23-2022

₱175,000/sqm
PS

Parking Slot

DO 23-2022

₱90,000/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 Mandani Bay.

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

Area Zonal Value Pages