BIR Official
2026
Active

Doña Angela Gardens Latest Zonal Value

City of Makati
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:3
BIR Official

Doña Angela Gardens Zonal Value

City of Makati

Current Zonal Value
₱85,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱85,000
/sqm
DO 37-2021
Commercial Condo
₱100,000
/sqm
DO 37-2021
Parking Slot
₱70,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Rent in Doña Angela Gardens
1

Doña Angela Gardens | 3BR 155sqm Condo for Rent in Makati City - Legazpi Village
For Rent

₱95,000

Doña Angela Gardens | 3BR 155sqm Condo for Rent in Makati City - Legazpi Village

City of Makati

Bedrooms

3 BR

Bathrooms

2

Floor Area

155.00 sqm

Parking

1

Zonal Value Breakdown — Doña Angela Gardens

Official BIR assessment per square meter. Matched via: token_match (DONA ANGELA'S GARDEN)

RC

Residential Condo

DO 37-2021

₱85,000/sqm
CC

Commercial Condo

DO 37-2021

₱100,000/sqm
PS

Parking Slot

DO 37-2021

₱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 Doña Angela Gardens.

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