Cityland Latest Zonal Value
Housal tracks 198 BIR zonal value entries in Cityland (City of Makati). Zonal values range from ₱1,233/sqm to ₱135,000/sqm (average ₱53,696/sqm). Top classifications: RC (89), CC (84), PS (44). Source: Bureau of Internal Revenue (BIR). Last checked October 6, 2026.
Cityland Zonal Value
City of Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Cityland1
₱8,000,000
Cityland | 2BR 73sqm Condo for Sale in Makati City
Bedrooms
2 BR
Bathrooms
2
Floor Area
73.00 sqm
Zonal Value Breakdown — Cityland
Official BIR assessment per square meter. Matched via: Building Name (CITYLAND HERRERA TOWER, ALFARO PLACE (formerly Cityland Condo VII) - (146 ALFARO PLACE), STAR CENTRUM (CITYLAND VI) +17 more)
Residential Condo
DO 38-2021
Commercial Condo
DO 38-2021
Parking Slot
DO 38-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Cityland.
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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