BIR Official
2026
Active

Two Palm Tree Latest Zonal Value

Pasay City
Department Order:DO 43-2023
Effective:Sep 1, 2023
Status:Current / Active
Classifications:5
BIR Official

Two Palm Tree Zonal Value

Pasay City

Current Zonal Value
₱235,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱235,000
/sqm
DO 43-2023
Commercial Condo
₱275,000
/sqm
DO 43-2023
Residential Regular
₱65,000
/sqm
DO 43-2023
Commercial Regular
₱80,000
/sqm
DO 43-2023
Parking Slot
₱193,000
/sqm
DO 43-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Two Palm Tree
1

Two Palm Tree | 1BR 43sqm Condo for Sale in Pasay City
For Sale

₱9,000,000

Two Palm Tree | 1BR 43sqm Condo for Sale in Pasay City

Pasay City

Bedrooms

1 BR

Bathrooms

1

Floor Area

42.60 sqm

Zonal Value Breakdown — Two Palm Tree

Official BIR assessment per square meter. Matched via: token_match (PALM BEACH WEST - MISIBIS, SIARGAO, CORON and BALER, ONE PALM TREE VILLAS, PALM TREE 2 VILLAS +3 more)

RC

Residential Condo

DO 43-2023

₱235,000/sqm
CC

Commercial Condo

DO 43-2023

₱275,000/sqm
RR

Residential Regular

DO 43-2023

₱65,000/sqm
CR

Commercial Regular

DO 43-2023

₱80,000/sqm
PS

Parking Slot

DO 43-2023

₱193,000/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 Two Palm Tree.

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