Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official
Century Spire Zonal Value
BANGKAL, Makati
Current Zonal Value
₱275,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Sale in Century Spire5
For Sale
₱15,600,000
Century Spire | 1BR 83sqm Condo for Sale in Makati City
City of Makati
Bedrooms
1 BR
Bathrooms
1
Floor Area
83.00 sqm
For Sale
₱14,220,000
Century Spire | 71sqm Office Space for Sale in Makati City
City of Makati
Floor Area
71.10 sqm
For Sale
₱7,705,960
Century Spire | Studio 35sqm Condo for Sale in Makati City
City of Makati
Bathrooms
1
Floor Area
35.17 sqm
For Sale
₱7,500,000
Century Spire | Studio 33sqm Condo for Sale in Makati City
City of Makati
Bathrooms
1
Floor Area
33.24 sqm
For Sale
₱6,700,000
Century Spire | Studio 34sqm Condo for Sale in Makati City
City of Makati
Bathrooms
1
Floor Area
33.82 sqm
Zonal Value Breakdown — Century Spire
Official BIR assessment per square meter. Matched via: Building Name (CENTURY SPIRE)
RC
Residential Condo
DO 35-2021
₱275,000/sqm
CC
Commercial Condo
DO 35-2021
₱300,000/sqm
PS
Parking Slot
DO 35-2021
₱210,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
PS — Parking Slot
Each classification has a separate BIR-assessed value per square meter applicable to Century Spire.
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
More Zonal Values in BANGKAL
Browse BIR zonal values for nearby projects