BIR Official
2026
Active

Avida Towers Makati West Latest Zonal Value

BANGKAL, MakatiAvida Land

Housal tracks 5 BIR zonal value entries in Avida Towers Makati West (Makati). Zonal values range from ₱120,000/sqm to ₱180,000/sqm (average ₱145,200/sqm). Top classifications: CC (2), RC (2), PS (1). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.

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

Avida Towers Makati West Zonal Value

BANGKAL, Makati

Current Zonal Value
₱150,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱150,000
/sqm
DO 35-2021
Commercial Condo
₱180,000
/sqm
DO 35-2021
Parking Slot
₱126,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Avida Towers Makati West
1

Avida Towers, Makati West | 2BR 64sqm Condo for Sale in Makati City
For Sale

₱9,000,000

Avida Towers, Makati West | 2BR 64sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

1

Floor Area

64.00 sqm

Zonal Value Breakdown — Avida Towers Makati West

Official BIR assessment per square meter. Matched via: Building Name (AVIDA TOWERS MAKATI WEST)

RC

Residential Condo

DO 35-2021

₱150,000/sqm
CC

Commercial Condo

DO 35-2021

₱180,000/sqm
PS

Parking Slot

DO 35-2021

₱126,000/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 Avida Towers Makati West.

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