BIR Official
2026
Active

One Liberty Hotel Latest Zonal Value

Department Order:DO 007-2024
Effective:Feb 16, 2024
Status:Current / Active
Classifications:4
BIR Official

One Liberty Hotel Zonal Value

Quezon City

Current Zonal Value
₱75,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱75,000
/sqm
DO 007-2024
Residential Regular
₱85,000
/sqm
DO 035-2024
Commercial Regular
₱102,000
/sqm
DO 035-2024
Parking Slot
₱53,000
/sqm
DO 007-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in One Liberty Hotel
1

Zonal Value Breakdown — One Liberty Hotel

Official BIR assessment per square meter. Matched via: token_match (LIBERTY AVE., LIBERTY PALACE)

RC

Residential Condo

DO 007-2024

₱75,000/sqm
RR

Residential Regular

DO 035-2024

₱85,000/sqm
CR

Commercial Regular

DO 035-2024

₱102,000/sqm
PS

Parking Slot

DO 007-2024

₱53,000/sqm

What This Zonal Value Covers

RCResidential Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to One Liberty Hotel.

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