139 Corporate Center Latest Zonal Value
Housal tracks 5 BIR zonal value entries in 139 Corporate Center (City of Makati). Zonal values range from ₱75,000/sqm to ₱155,000/sqm (average ₱103,200/sqm). Top classifications: CC (3), PS (2). Source: Bureau of Internal Revenue (BIR). Last checked October 6, 2026.
139 Corporate Center Zonal Value
Ayala, City of Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in 139 Corporate Center1
₱32,000,000
139 Corporate Center - Office Space - Makati City | 191sqm Office Space for Sale in Makati City
Floor Area
191.00 sqm
Parking
2
Zonal Value Breakdown — 139 Corporate Center
Official BIR assessment per square meter. Matched via: Building Name (139 CORPORATE CENTER)
Commercial Condo
DO 38-2021
Parking Slot
DO 38-2021
What This Zonal Value Covers
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
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