Housal tracks 3 BIR zonal value entries in Brio Tower (Makati). Zonal values range from ₱126,000/sqm to ₱180,000/sqm (average ₱152,000/sqm). Top classifications: CC (1), PS (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.
Brio Tower Zonal Value
BANGKAL, Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Brio Tower4
₱39,000,000
Brio Tower | 4BR 230sqm Condo for Sale in Makati City
Bedrooms
4 BR
Bathrooms
3
Floor Area
230.00 sqm
Parking
4
₱23,000,000
Brio Tower | 3BR 115sqm Condo for Sale in Makati City
Bedrooms
3 BR
Bathrooms
2
Floor Area
115.00 sqm
Parking
2
₱13,000,000
Brio Tower | 3BR 85sqm Condo for Sale in Makati City
Bedrooms
3 BR
Bathrooms
2
Floor Area
84.50 sqm
₱8,800,000
Brio Tower | 2BR 58sqm Condo for Sale in Makati City
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)
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 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
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