BIR Official
2026
Active

Ocean Tower Latest Zonal Value

City Of ManilaUnknown Developer
Department Order:DO 75-17
Effective:Jan 25, 2018
Status:Current / Active
Classifications:3
BIR Official

Ocean Tower Zonal Value

City Of Manila

Current Zonal Value
₱147,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱147,000
/sqm
DO 75-17
Commercial Condo
₱176,400
/sqm
DO 75-17
Parking Slot
₱109,000
/sqm
DO 75-17
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Ocean Tower
1

Ocean Tower - Roxas Blvd Ermita | 1BR 75sqm Condo for Sale in City Of Manila
For Sale

₱10,300,000

Ocean Tower - Roxas Blvd Ermita | 1BR 75sqm Condo for Sale in City Of Manila

City of Manila

Bedrooms

1 BR

Bathrooms

1

Floor Area

75.00 sqm

Parking

1

Zonal Value Breakdown — Ocean Tower

Official BIR assessment per square meter. Matched via: Building Name (* OCEAN TOWER)

RC

Residential Condo

DO 75-17

₱147,000/sqm
CC

Commercial Condo

DO 75-17

₱176,400/sqm
PS

Parking Slot

DO 75-17

₱109,000/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 Ocean 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