BIR Official
2026
Active

Theresa Tower Latest Zonal Value

KAUNLARAN, Quezon CityNew San Jose Builders Inc

Housal tracks 10 BIR zonal value entries in Theresa Tower (Quezon City). Zonal values range from ₱101/sqm to ₱128,000/sqm (average ₱58,720/sqm). Top classifications: RC (6), CC (2), PS (2). Source: Bureau of Internal Revenue (BIR). Last checked May 22, 2026.

Department Order:DO 035-2024
Status:Current / Active
Classifications:3
BIR Official

Theresa Tower Zonal Value

KAUNLARAN, Quezon City

Current Zonal Value
₱108,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱108,000
/sqm
DO 035-2024
Commercial Condo
₱128,000
/sqm
DO 035-2024
Parking Slot
₱75,000
/sqm
DO 035-2024
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Theresa Tower.

Zonal Value Breakdown — Theresa Tower

Official BIR assessment per square meter. Matched via: Building Name (THERESA TOWER CONDO, THERESA TOWERS CONDOMINIUM)

RC

Residential Condo

DO 035-2024

₱108,000/sqm
CC

Commercial Condo

DO 035-2024

₱128,000/sqm
PS

Parking Slot

DO 035-2024

₱75,000/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 Theresa 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