CONDOMINIUM Latest Zonal Value
Housal tracks 725 BIR zonal value entries in CONDOMINIUM (City of Makati). Zonal values range from ₱135/sqm to ₱265,000/sqm (average ₱51,098/sqm). Top classifications: CC (316), RC (260), PS (122). Source: Bureau of Internal Revenue (BIR). Last checked August 21, 2026.
CONDOMINIUM Zonal Value
City of Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in CONDOMINIUM4
₱220,000,000
5-storey Condominium Building In Makati | 1287sqm Commercial Space for Sale in Makati City
Floor Area
1287.00 sqm
Parking
8
₱18,000,000
Senta Condominium, Legazpi Village, Makati | 1BR 67sqm Condo for Sale in Makati City - Legazpi Village
Bedrooms
1 BR
Bathrooms
1
Floor Area
67.00 sqm
₱10,000,000
Makati Cinema Square Condominium | 2BR 121sqm Condo for Sale in Makati City
Bedrooms
2 BR
Bathrooms
2
Floor Area
121.00 sqm
₱8,200,000
Senta Condominium | 1BR 38sqm Condo for Sale in Makati City
Bedrooms
1 BR
Bathrooms
1
Floor Area
38.00 sqm
Zonal Value Breakdown — CONDOMINIUM
Official BIR assessment per square meter. Matched via: Building Name (SENTA MAKATI CONDOMINIUM, ALL OTHERS CONDOMINIUMS, THE BILTMORE CONDOMINIUM +56 more)
Residential Condo
DO 37-2021
Commercial Condo
DO 37-2021
Parking Slot
DO 37-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to CONDOMINIUM.
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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