Housal tracks 4 BIR zonal value entries in Mosaic Tower (Makati). Zonal values range from ₱130,000/sqm to ₱230,000/sqm (average ₱180,000/sqm). Top classifications: RC (2), CC (1), PS (1). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:3
BIR Official
Mosaic Tower Zonal Value
SAN LORENZO, Makati
Current Zonal Value
₱195,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — Mosaic Tower
Official BIR assessment per square meter. Matched via: Building Name (MOSAIC TOWER)
RC
Residential Condo
DO 37-2021
₱195,000/sqm
CC
Commercial Condo
DO 37-2021
₱230,000/sqm
PS
Parking Slot
DO 37-2021
₱165,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
PS — Parking Slot
Each classification has a separate BIR-assessed value per square meter applicable to Mosaic Tower.
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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