BIR Official
2026
Active

S Residences Latest Zonal Value

PasaySMDC
Department Order:DO 43-2023
Effective:Sep 1, 2023
Status:Current / Active
Classifications:3
BIR Official

S Residences Zonal Value

Pasay

Current Zonal Value
₱195,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱195,000
/sqm
DO 43-2023
Commercial Condo
₱220,000
/sqm
DO 43-2023
Parking Slot
₱154,000
/sqm
DO 43-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in S Residences
3

Luxury 4 Bedroom Condo For Sale | Raffles Residences Makati
For Sale

₱200,000,000

Luxury 4 Bedroom Condo For Sale | Raffles Residences Makati

Pasay City

Bedrooms

4 BR

Bathrooms

4

Floor Area

402.00 sqm

Parking

3

1BR Condo for Sale in Velaris Residences, Pasig City
For Sale

₱14,500,000

1BR Condo for Sale in Velaris Residences, Pasig City

Pasay City

Bedrooms

1 BR

Bathrooms

1

Floor Area

52.00 sqm

Parking

1

S Residences | 1BR 26sqm Condo for Sale in Pasay City
For Sale

₱5,000,000

S Residences | 1BR 26sqm Condo for Sale in Pasay City

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)

RC

Residential Condo

DO 43-2023

₱195,000/sqm
CC

Commercial Condo

DO 43-2023

₱220,000/sqm
PS

Parking Slot

DO 43-2023

₱154,000/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 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