BIR Official
2026
Active

ONE KALAYAAN RESIDENCES Latest Zonal Value

Marikina Heights, City of Marikina
Department Order:DO 06-2023
Status:Current / Active
Classifications:3
BIR Official

ONE KALAYAAN RESIDENCES Zonal Value

Marikina Heights, City of Marikina

Current Zonal Value
₱71,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱71,000
/sqm
DO 06-2023
Commercial Condo
₱80,000
/sqm
DO 06-2023
Parking Slot
₱49,500
/sqm
DO 06-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in ONE KALAYAAN RESIDENCES.

Zonal Value Breakdown — ONE KALAYAAN RESIDENCES

Official BIR assessment per square meter. Matched via: Building Name (ONE KALAYAAN RESIDENCES)

RC

Residential Condo

DO 06-2023

₱71,000/sqm
CC

Commercial Condo

DO 06-2023

₱80,000/sqm
PS

Parking Slot

DO 06-2023

₱49,500/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 ONE KALAYAAN 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