BIR Official
2026
Active

AVIGNON TOWER Latest Zonal Value

Department Order:DO 38-2021
Status:Current / Active
Classifications:3
BIR Official

AVIGNON TOWER Zonal Value

Bel-Air, City of Makati

Current Zonal Value
₱115,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱115,000
/sqm
DO 38-2021
Commercial Condo
₱135,000
/sqm
DO 38-2021
Parking Slot
₱94,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in AVIGNON TOWER
1

Avignon Tower | 3BR 324sqm Condo for Sale in Makati City
For Sale

₱34,500,000

Avignon Tower | 3BR 324sqm Condo for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

3

Floor Area

323.95 sqm

Parking

2

Zonal Value Breakdown — AVIGNON TOWER

Official BIR assessment per square meter. Matched via: Building Name (AVIGNON TOWER)

RC

Residential Condo

DO 38-2021

₱115,000/sqm
CC

Commercial Condo

DO 38-2021

₱135,000/sqm
PS

Parking Slot

DO 38-2021

₱94,000/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 AVIGNON TOWER.

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