BIR Official
2026
Active

Smile Citihomes Latest Zonal Value

Department Order:DO 037-2024
Effective:Apr 30, 2024
Status:Current / Active
Classifications:2
BIR Official

Smile Citihomes Zonal Value

Quezon City

Current Zonal Value
₱41,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱41,000
/sqm
DO 037-2024
Commercial Condo
₱49,000
/sqm
DO 037-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Smile Citihomes.

Zonal Value Breakdown — Smile Citihomes

Official BIR assessment per square meter. Matched via: Building Name (SMILE CITIHOMES - NON-SOCIALIZED, SMILE CITIHOMES ANNEX, SMILE CITIHOMES - SOCIALIZED)

RC

Residential Condo

DO 037-2024

₱41,000/sqm
CC

Commercial Condo

DO 037-2024

₱49,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo

Each classification has a separate BIR-assessed value per square meter applicable to Smile Citihomes.

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