BIR Official
2026
Active
Eton Tower Makati Latest Zonal Value
BANGKAL, MakatiEton Properties Philippines Inc.
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:5
BIR Official
Eton Tower Makati Zonal Value
BANGKAL, Makati
Current Zonal Value
₱195,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Sale in Eton Tower Makati3
For Sale
₱10,000,000
Eton Tower Makati | 1BR 43sqm Condo for Sale in Makati City
City of Makati
Bedrooms
1 BR
Bathrooms
1
Floor Area
43.30 sqm
Parking
1
For Sale
₱8,300,000
Eton Tower Makati | Corner 1 Bedroom 1BR Condo Unit for Sale in San Lorenzo, Makati City
Makati
Bedrooms
1 BR
Bathrooms
1
Floor Area
48.50 sqm
For Sale
₱7,500,000
Eton Tower Makati | 1BR 39sqm Condo for Sale in Makati City
City of Makati
Bedrooms
1 BR
Bathrooms
1
Floor Area
38.84 sqm
Zonal Value Breakdown — Eton Tower Makati
Official BIR assessment per square meter. Matched via: token_match (THE ETON RESIDENCES, ETON PARKVIEW GREENBELT, PRINCETON)
RC
Residential Condo
DO 37-2021
₱195,000/sqm
CC
Commercial Condo
DO 37-2021
₱225,000/sqm
RR
Residential Regular
DO 38-2021
₱300,000/sqm
CR
Commercial Regular
DO 38-2021
₱500,000/sqm
PS
Parking Slot
DO 37-2021
₱160,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
RR — Residential Regular
CR — Commercial Regular
PS — Parking Slot
Each classification has a separate BIR-assessed value per square meter applicable to Eton Tower Makati.
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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