BIR Official
2026
Active

Cityland Latest Zonal Value

City of Makati
Department Order:DO 38-2021
Status:Current / Active
Classifications:3
BIR Official

Cityland Zonal Value

City of Makati

Current Zonal Value
₱102,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱102,000
/sqm
DO 38-2021
Commercial Condo
₱135,000
/sqm
DO 38-2021
Parking Slot
₱95,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Cityland
1

Cityland | 2BR 73sqm Condo for Sale in Makati City
For Sale

₱8,000,000

Cityland | 2BR 73sqm Condo for Sale in Makati City

City of Makati

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)

RC

Residential Condo

DO 38-2021

₱102,000/sqm
CC

Commercial Condo

DO 38-2021

₱135,000/sqm
PS

Parking Slot

DO 38-2021

₱95,000/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 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