Eluria Zonal Value
Makati City - Legazpi Village
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Eluria3
₱190,000,000
Eluria | 3BR Condo for Sale in Makati City - Legazpi Village
Bedrooms
3 BR
Bathrooms
3
Parking
2
₱178,000,000
Eluria | 3BR 288sqm Condo for Sale in Makati City - Legazpi Village
Bedrooms
3 BR
Bathrooms
3
Floor Area
288.00 sqm
Parking
3
₱175,000,000
Condo For Sale in Makati City - Legazpi Village
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)
Commercial Regular
DO 38-2021
What This Zonal Value Covers
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
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