Housal tracks 4 BIR zonal value entries in SMDC ICE TOWER (Pasay City). Zonal values range from ₱196,000/sqm to ₱300,000/sqm (average ₱248,750/sqm). Top classifications: PS (2), CC (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked August 26, 2026.
SMDC ICE TOWER Zonal Value
Pasay City
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — SMDC ICE TOWER
Official BIR assessment per square meter. Matched via: Building Name (SMDC ICE TOWER)
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 SMDC ICE TOWER.
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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