BIR Official
2026
Active

Brio Tower Latest Zonal Value

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

Brio Tower 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 Brio Tower
5

Brio Tower | 4BR 230sqm Condo for Sale in Makati City
For Sale

₱39,000,000

Brio Tower | 4BR 230sqm Condo for Sale in Makati City

City of Makati

Bedrooms

4 BR

Bathrooms

3

Floor Area

230.00 sqm

Parking

4

Brio Tower | 3BR 115sqm Condo for Sale in Makati City
For Sale

₱23,000,000

Brio Tower | 3BR 115sqm Condo for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

2

Floor Area

115.00 sqm

Parking

2

Brio Tower | 2BR 85sqm Condo for Sale in Makati City
For Sale

₱13,500,000

Brio Tower | 2BR 85sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

84.50 sqm

Parking

1

Brio Tower | 3BR 85sqm Condo for Sale in Makati City
For Sale

₱13,000,000

Brio Tower | 3BR 85sqm Condo for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

2

Floor Area

84.50 sqm

Brio Tower | 2BR 58sqm Condo for Sale in Makati City
For Sale

₱8,800,000

Brio Tower | 2BR 58sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

1

Floor Area

57.50 sqm

Parking

1

Zonal Value Breakdown — Brio Tower

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

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 Brio 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