Housal tracks 3 BIR zonal value entries in Century Spire (Makati). Zonal values range from ₱210,000/sqm to ₱300,000/sqm (average ₱261,667/sqm). Top classifications: CC (1), PS (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.
Century Spire Zonal Value
BANGKAL, Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Century Spire5
₱15,600,000
Century Spire | 1BR 83sqm Condo for Sale in Makati City
Bedrooms
1 BR
Bathrooms
1
Floor Area
83.00 sqm
₱14,220,000
Century Spire | 71sqm Office Space for Sale in Makati City
Floor Area
71.10 sqm
₱7,705,960
Century Spire | Studio 35sqm Condo for Sale in Makati City
Bathrooms
1
Floor Area
35.17 sqm
₱7,500,000
Century Spire | Studio 33sqm Condo for Sale in Makati City
Bathrooms
1
Floor Area
33.24 sqm
₱6,700,000
Century Spire | Studio 34sqm Condo for Sale in Makati City
Bathrooms
1
Floor Area
33.82 sqm
Zonal Value Breakdown — Century Spire
Official BIR assessment per square meter. Matched via: Building Name (CENTURY SPIRE)
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 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
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