BIR Official
2026
Active

24h Hotel Latest Zonal Value

City of Makati
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:4
BIR Official

24h Hotel Zonal Value

City of Makati

Current Zonal Value
₱200,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱200,000
/sqm
DO 35-2021
Commercial Condo
₱250,000
/sqm
DO 35-2021
Commercial Regular
₱750,000
/sqm
DO 37-2021
Parking Slot
₱175,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in 24h Hotel
1

24h Hotel | Studio 6369sqm Hotel for Sale in Makati City
For Sale

₱895,000,000

24h Hotel | Studio 6369sqm Hotel for Sale in Makati City

City of Makati

Floor Area

6368.78 sqm

Lot Area

827.00 sqm

Zonal Value Breakdown — 24h Hotel

Official BIR assessment per square meter. Matched via: token_match (CITY GARDEN GRAND HOTEL, THE EPOCH ONE BUILDING (Victor Hotel), MILLENIUM PLAZA HOTEL +3 more)

RC

Residential Condo

DO 35-2021

₱200,000/sqm
CC

Commercial Condo

DO 35-2021

₱250,000/sqm
CR

Commercial Regular

DO 37-2021

₱750,000/sqm
PS

Parking Slot

DO 35-2021

₱175,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
CRCommercial Regular
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to 24h Hotel.

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