BIR Official
2026
Active

Commercial Lot In Makati Latest Zonal Value

City of Makati
Department Order:DO 20-21
Status:Current / Active
Classifications:2
BIR Official

Commercial Lot In Makati Zonal Value

City of Makati

Current Zonal Value
₱25,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱25,000
/sqm
DO 20-21
Commercial Regular
₱35,000
/sqm
DO 20-21
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Commercial Lot In Makati
1

Zonal Value Breakdown — Commercial Lot In Makati

Official BIR assessment per square meter. Matched via: token_match (VERMOSA PHASE I COMMERCIAL LOTS, VERMOSA PHASE II COMMERCIAL LOTS, VERMOSA PHASE III COMMERCIAL LOTS +6 more)

RR

Residential Regular

DO 20-21

₱25,000/sqm
CR

Commercial Regular

DO 20-21

₱35,000/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular

Each classification has a separate BIR-assessed value per square meter applicable to Commercial Lot In Makati.

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