Housal tracks 5 BIR zonal value entries in Air Residences (Makati). Zonal values range from ₱120,000/sqm to ₱250,000/sqm (average ₱185,000/sqm). Top classifications: CC (2), RC (2), PS (1). Source: Bureau of Internal Revenue (BIR). Last checked August 16, 2026.
Air Residences Zonal Value
SAN ISIDRO (CONT.), Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Air Residences1
₱9,435,000
Air Residences | 2BR 46sqm Condo for Sale in Makati City
Bedrooms
2 BR
Bathrooms
2
Floor Area
46.00 sqm
Zonal Value Breakdown — Air Residences
Official BIR assessment per square meter. Matched via: Building Name (AIR RESIDENCES / SMDC)
Residential Condo
DO 35-2021
Commercial Condo
DO 35-2021
Parking Slot
DO 35-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Air Residences.
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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