BIR Official
2026
Active

Eluria Latest Zonal Value

Makati City - Legazpi VillageArthaland
Department Order:DO 38-2021
Status:Current / Active
Classifications:1
BIR Official

Eluria Zonal Value

Makati City - Legazpi Village

Current Zonal Value
₱860,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Commercial Regular
₱860,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Eluria
2

Eluria | 3BR Condo for Sale in Makati City - Legazpi Village
For Sale

₱190,000,000

Eluria | 3BR Condo for Sale in Makati City - Legazpi Village

City of Makati

Bedrooms

3 BR

Bathrooms

3

Parking

2

Condo For Sale in Makati City - Legazpi Village
For Sale

₱175,000,000

Condo For Sale in Makati City - Legazpi Village

City of Makati

Bedrooms

3 BR

Bathrooms

4

Floor Area

294.00 sqm

Zonal Value Breakdown — Eluria

Official BIR assessment per square meter. Matched via: street_match (MAKATI AVENUE)

CR

Commercial Regular

DO 38-2021

₱860,000/sqm

What This Zonal Value Covers

CRCommercial Regular

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

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