BIR Official
2026
Active

Callisto At Circuit Makati Latest Zonal Value

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

Callisto At Circuit Makati Zonal Value

City of Makati

Current Zonal Value
₱250,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱250,000
/sqm
DO 35-2021
Commercial Condo
₱300,000
/sqm
DO 35-2021
Parking Slot
₱210,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Rent in Callisto At Circuit Makati
1

Callisto At Circuit Makati | 1BR 60sqm Condo for Rent in Makati City
For Rent

₱50,000

Callisto At Circuit Makati | 1BR 60sqm Condo for Rent in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

60.00 sqm

Zonal Value Breakdown — Callisto At Circuit Makati

Official BIR assessment per square meter. Matched via: token_match (CALLISTO TOWER 1, CALLISTO TOWER 2)

RC

Residential Condo

DO 35-2021

₱250,000/sqm
CC

Commercial Condo

DO 35-2021

₱300,000/sqm
PS

Parking Slot

DO 35-2021

₱210,000/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 Callisto At Circuit Makati.

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