BIR Official
2026
Active

Residential/commercial Property Latest Zonal Value

Quezon City
Department Order:DO 035-2024
Status:Current / Active
Classifications:4
BIR Official

Residential/commercial Property Zonal Value

Quezon City

Current Zonal Value
₱155,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱155,000
/sqm
DO 035-2024
Commercial Condo
₱175,000
/sqm
DO 035-2024
Residential Regular
₱48,000
/sqm
DO 037-2024
Parking Slot
₱108,000
/sqm
DO 035-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Residential/commercial Property
1

Residential/commercial Property | Studio 850sqm House & Lot for Sale in Quezon City
For Sale

₱90,000,000

Residential/commercial Property | Studio 850sqm House & Lot for Sale in Quezon City

Quezon City

Bathrooms

7

Floor Area

850.00 sqm

Lot Area

450.00 sqm

Parking

4

Zonal Value Breakdown — Residential/commercial Property

Official BIR assessment per square meter. Matched via: token_match (CIRCULO VERDE PHASE I (SAME AS SEVILLE RESIDENTIAL TOWER I-E) (CONDOMINIUM), DON SERGIO RESIDENTIAL TOWNHOMES, CITIPLAZA (RESIDENTIAL))

RC

Residential Condo

DO 035-2024

₱155,000/sqm
CC

Commercial Condo

DO 035-2024

₱175,000/sqm
RR

Residential Regular

DO 037-2024

₱48,000/sqm
PS

Parking Slot

DO 035-2024

₱108,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Residential/commercial Property.

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