BIR Official
2026
Active

Bel-air 2 Latest Zonal Value

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

Bel-air 2 Zonal Value

City of Makati

Current Zonal Value
₱140,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱140,000
/sqm
DO 35-2021
Commercial Condo
₱160,000
/sqm
DO 35-2021
Commercial Regular
₱500,000
/sqm
DO 35-2021
Parking Slot
₱112,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Bel-air 2
2

Bel-air 2 | 4BR 800sqm House & Lot for Sale in Makati City
For Sale

₱250,000,000

Bel-air 2 | 4BR 800sqm House & Lot for Sale in Makati City

City of Makati

Bedrooms

4 BR

Bathrooms

4

Floor Area

800.00 sqm

Lot Area

578.00 sqm

Parking

3

Bel-air 2 | 5BR House & Lot for Sale in Makati City
For Sale

₱174,000,000

Bel-air 2 | 5BR House & Lot for Sale in Makati City

City of Makati

Bedrooms

5 BR

Bathrooms

5

Lot Area

502.00 sqm

Parking

4

Zonal Value Breakdown — Bel-air 2

Official BIR assessment per square meter. Matched via: token_match (Ferros Bel Air Tower, Jupiter - Neptune (Bel Air 2 Side))

RC

Residential Condo

DO 35-2021

₱140,000/sqm
CC

Commercial Condo

DO 35-2021

₱160,000/sqm
CR

Commercial Regular

DO 35-2021

₱500,000/sqm
PS

Parking Slot

DO 35-2021

₱112,000/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 Bel-air 2.

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