BIR Official
2026
Active

Cosmopolitan Tower Latest Zonal Value

BEL-AIR (SALCEDO VILLAGE), MakatiPanorama Development Corporation
Department Order:DO 38-2021
Status:Current / Active
Classifications:3
BIR Official

Cosmopolitan Tower Zonal Value

BEL-AIR (SALCEDO VILLAGE), Makati

Current Zonal Value
₱87,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱87,000
/sqm
DO 38-2021
Commercial Condo
₱100,000
/sqm
DO 38-2021
Parking Slot
₱70,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Rent in Cosmopolitan Tower
1

Cosmopolitan Tower | 3BR 189sqm Condo for Rent in Makati City - Salcedo Village
For Rent

₱90,000

Cosmopolitan Tower | 3BR 189sqm Condo for Rent in Makati City - Salcedo Village

City of Makati

Bedrooms

3 BR

Bathrooms

2

Floor Area

189.00 sqm

Parking

1

Zonal Value Breakdown — Cosmopolitan Tower

Official BIR assessment per square meter. Matched via: Building Name (COSMOPOLITAN TOWER)

RC

Residential Condo

DO 38-2021

₱87,000/sqm
CC

Commercial Condo

DO 38-2021

₱100,000/sqm
PS

Parking Slot

DO 38-2021

₱70,000/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 Cosmopolitan Tower.

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