BIR Official
2026
Active

SUNSHINE CONDOMINIUM Latest Zonal Value

San Antonio, City of MakatiSunshine 100

Housal tracks 12 BIR zonal value entries in SUNSHINE CONDOMINIUM (City of Makati). Zonal values range from ₱20,000/sqm to ₱90,000/sqm (average ₱40,667/sqm). Top classifications: CC (7), RC (4), PS (1). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.

Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official

SUNSHINE CONDOMINIUM Zonal Value

San Antonio, City of Makati

Current Zonal Value
₱80,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱80,000
/sqm
DO 35-2021
Commercial Condo
₱90,000
/sqm
DO 35-2021
Parking Slot
₱63,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in SUNSHINE CONDOMINIUM.

Zonal Value Breakdown — SUNSHINE CONDOMINIUM

Official BIR assessment per square meter. Matched via: Building Name (SUNSHINE CONDOMINIUM)

RC

Residential Condo

DO 35-2021

₱80,000/sqm
CC

Commercial Condo

DO 35-2021

₱90,000/sqm
PS

Parking Slot

DO 35-2021

₱63,000/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 SUNSHINE CONDOMINIUM.

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