BIR Official
2026
Active

Classica II Latest Zonal Value

Department Order:DO 38-2021
Status:Current / Active
Classifications:7
BIR Official

Classica II Zonal Value

BATASAN HILLS, Makati

Current Zonal Value
₱550,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱550,000
/sqm
DO 38-2021
Commercial Condo
₱423,000
/sqm
DO 38-2021
Residential Regular
₱350,000
/sqm
DO 38-2021
Commercial Regular
₱940,000
/sqm
DO 37-2021
Parking Slot
₱385,000
/sqm
DO 38-2021
Industrial
₱150,000
/sqm
DO 35-2021
X
₱575,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Classica II.

Zonal Value Breakdown — Classica II

Official BIR assessment per square meter. Matched via: City (DISCOVERY PRIMEA, PARK CENTRAL, TRUMP TOWER +1889 more)

RC

Residential Condo

DO 38-2021

₱550,000/sqm
CC

Commercial Condo

DO 38-2021

₱423,000/sqm
RR

Residential Regular

DO 38-2021

₱350,000/sqm
CR

Commercial Regular

DO 37-2021

₱940,000/sqm
PS

Parking Slot

DO 38-2021

₱385,000/sqm
I

Industrial

DO 35-2021

₱150,000/sqm
X

X

DO 38-2021

₱575,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot
IIndustrial
XX

Each classification has a separate BIR-assessed value per square meter applicable to Classica II.

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