Housal tracks 4 BIR zonal value entries in S Residences (Pasay). Zonal values range from ₱137,000/sqm to ₱220,000/sqm (average ₱176,500/sqm). Top classifications: PS (2), CC (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked May 23, 2026.
S Residences Zonal Value
Pasay
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in S Residences3
₱200,000,000
Luxury 4 Bedroom Condo For Sale | Raffles Residences Makati
Bedrooms
4 BR
Bathrooms
4
Floor Area
402.00 sqm
Parking
3
₱14,500,000
1BR Condo for Sale in Velaris Residences, Pasig City
Bedrooms
1 BR
Bathrooms
1
Floor Area
52.00 sqm
Parking
1
₱5,000,000
S Residences | 1BR 26sqm Condo for Sale in Pasay City
Bedrooms
1 BR
Bathrooms
1
Floor Area
26.12 sqm
Zonal Value Breakdown — S Residences
Official BIR assessment per square meter. Matched via: Building Name (S RESIDENCES)
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 S 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
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