BIR Official
2026
Active

Sta. Mesa Heights Latest Zonal Value

Quezon City
Department Order:DO 21-19
Effective:Apr 23, 2019
Status:Current / Active
Classifications:5
BIR Official

Sta. Mesa Heights Zonal Value

Quezon City

Current Zonal Value
₱65,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱65,000
/sqm
DO 21-19
Commercial Condo
₱78,000
/sqm
DO 21-19
Residential Regular
₱85,000
/sqm
DO 21-19
Commercial Regular
₱100,000
/sqm
DO 21-19
Parking Slot
₱40,000
/sqm
DO 21-19
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Sta. Mesa Heights
1

Sta. Mesa Heights | 4BR 393sqm Townhouse for Sale in Quezon City
For Sale

₱41,000,000

Sta. Mesa Heights | 4BR 393sqm Townhouse for Sale in Quezon City

Quezon City

Bedrooms

4 BR

Bathrooms

6

Floor Area

393.00 sqm

Lot Area

108.00 sqm

Parking

5

Zonal Value Breakdown — Sta. Mesa Heights

Official BIR assessment per square meter. Matched via: token_match (VILLA STA MESA TOWNHOUSE- TCT, STA MESA GARDENVILLE- CCT, TERRAZAZ DE STA MESA TOWNHOUSE-TCT +2 more)

RC

Residential Condo

DO 21-19

₱65,000/sqm
CC

Commercial Condo

DO 21-19

₱78,000/sqm
RR

Residential Regular

DO 21-19

₱85,000/sqm
CR

Commercial Regular

DO 21-19

₱100,000/sqm
PS

Parking Slot

DO 21-19

₱40,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Sta. Mesa Heights.

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