BIR Official
2026
Active

3-storey Residential Building Latest Zonal Value

City of Makati
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official

3-storey Residential Building Zonal Value

City of Makati

Current Zonal Value
₱150,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱150,000
/sqm
DO 35-2021
Commercial Condo
₱271,000
/sqm
DO 38-2021
Parking Slot
₱190,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in 3-storey Residential Building
1

3-storey Residential Building | 3BR 700sqm House & Lot for Sale in Makati City
For Sale

₱35,000,000

3-storey Residential Building | 3BR 700sqm House & Lot for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

3

Floor Area

700.00 sqm

Lot Area

258.00 sqm

Parking

5

Zonal Value Breakdown — 3-storey Residential Building

Official BIR assessment per square meter. Matched via: token_match (6797 AYALA AVE. CONDO (SLC Building), COCOLIFE BUILDING, MSE BUILDING +19 more)

RC

Residential Condo

DO 35-2021

₱150,000/sqm
CC

Commercial Condo

DO 38-2021

₱271,000/sqm
PS

Parking Slot

DO 38-2021

₱190,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to 3-storey Residential Building.

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