Housal tracks 7 BIR zonal value entries in One Palm Tree Villas (Pasay City). Zonal values range from ₱100,000/sqm to ₱210,000/sqm (average ₱149,000/sqm). Top classifications: PS (3), CC (2), RC (2). Source: Bureau of Internal Revenue (BIR). Last checked October 10, 2026.
One Palm Tree Villas Zonal Value
Pasay City
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in One Palm Tree Villas3

₱15,000,000
One Palm Tree Villas | 2BR 58sqm Condo for Sale in Pasay City
Bedrooms
2 BR
Bathrooms
1
Floor Area
58.00 sqm
Parking
1

₱14,000,000
One Palm Tree Villas | 2BR 58sqm Condo for Sale in Pasay City
Bedrooms
2 BR
Bathrooms
1
Floor Area
58.00 sqm
Parking
1

₱7,200,000
One Palm Tree Villas Pasay City | Studio 35sqm Condo for Sale in Pasay City
Bedrooms
Studio
Bathrooms
1
Floor Area
35.00 sqm
Parking
1
Zonal Value Breakdown — One Palm Tree Villas
Official BIR assessment per square meter. Matched via: Building Name (ONE PALM TREE VILLAS)
Residential Condo
DO 43-2023
Commercial Condo
DO 43-2023
Parking Slot
DO 43-2023
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to One Palm Tree Villas.
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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