Housal tracks 6 BIR zonal value entries in Upper Plaza (TAGUIG). Zonal values range from ₱83,000/sqm to ₱115,000/sqm (average ₱99,000/sqm). Top classifications: CR (3), RR (3). Source: Bureau of Internal Revenue (BIR). Last checked October 20, 2026.
Upper Plaza Zonal Value
WEST REMBO, TAGUIG
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — Upper Plaza
Official BIR assessment per square meter. Matched via: Building Name (UPPER PLAZA EXT., UPPER PLAZA ROAD.3, UPPER PLAZA)
Residential Regular
DO 005-24
Commercial Regular
DO 005-24
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Upper Plaza.
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
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