BIR Official
2026
Active

Callisto Latest Zonal Value

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

Callisto 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 Sale in Callisto
12

Callisto | 3BR 125sqm Condo for Sale in Makati City
For Sale

₱29,000,000

Callisto | 3BR 125sqm Condo for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

3

Floor Area

125.00 sqm

Parking

1

Callisto | 3BR 117sqm Condo for Sale in Makati City
For Sale

₱27,306,000

Callisto | 3BR 117sqm Condo for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

3

Floor Area

117.00 sqm

Parking

1

Callisto | 2BR 90sqm Condo for Sale in Makati City
For Sale

₱22,603,715

Callisto | 2BR 90sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

90.00 sqm

Parking

1

Callisto | 1BR 64sqm Condo for Sale in Makati City
For Sale

₱15,500,000

Callisto | 1BR 64sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

64.00 sqm

Callisto | 1BR 62sqm Condo for Sale in Makati City
For Sale

₱15,238,000

Callisto | 1BR 62sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

62.00 sqm

Parking

1

Callisto | 1BR 59sqm Condo for Sale in Makati City
For Sale

₱14,500,000

Callisto | 1BR 59sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

59.00 sqm

Callisto | 1BR 62sqm Condo for Sale in Makati City
For Sale

₱13,000,000

Callisto | 1BR 62sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

62.00 sqm

Callisto | Studio 32sqm Condo for Sale in Makati City
For Sale

₱10,000,000

Callisto | Studio 32sqm Condo for Sale in Makati City

City of Makati

Bathrooms

1

Floor Area

32.00 sqm

Callisto | Studio 28sqm Condo for Sale in Makati City
For Sale

₱9,500,000

Callisto | Studio 28sqm Condo for Sale in Makati City

City of Makati

Bathrooms

1

Floor Area

28.00 sqm

Callisto | Studio 28sqm Condo for Sale in Makati City
For Sale

₱9,500,000

Callisto | Studio 28sqm Condo for Sale in Makati City

City of Makati

Bathrooms

1

Floor Area

28.00 sqm

Callisto | Studio 29sqm Condo for Sale in Makati City
For Sale

₱7,900,000

Callisto | Studio 29sqm Condo for Sale in Makati City

City of Makati

Bathrooms

1

Floor Area

29.00 sqm

Callisto | Studio 28sqm Condo for Sale in Makati City
For Sale

₱7,500,000

Callisto | Studio 28sqm Condo for Sale in Makati City

City of Makati

Bathrooms

1

Floor Area

28.00 sqm

For Rent in Callisto
1

Callisto | 2BR 89sqm Condo for Rent in Makati City
For Rent

₱85,000

Callisto | 2BR 89sqm Condo for Rent in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

89.00 sqm

Zonal Value Breakdown — Callisto

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

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