BIR Official
2026
Active

139 Corporate Center Latest Zonal Value

Department Order:DO 38-2021
Status:Current / Active
Classifications:2
BIR Official

139 Corporate Center Zonal Value

Ayala, City of Makati

Current Zonal Value
₱155,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Commercial Condo
₱155,000
/sqm
DO 38-2021
Parking Slot
₱108,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in 139 Corporate Center
1

Zonal Value Breakdown — 139 Corporate Center

Official BIR assessment per square meter. Matched via: Building Name (139 CORPORATE CENTER)

CC

Commercial Condo

DO 38-2021

₱155,000/sqm
PS

Parking Slot

DO 38-2021

₱108,000/sqm

What This Zonal Value Covers

CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to 139 Corporate Center.

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