BIR Official
2026
Active

Eton Tower Latest Zonal Value

City of Makati
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:5
BIR Official

Eton Tower Zonal Value

City of Makati

Current Zonal Value
₱195,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱195,000
/sqm
DO 37-2021
Commercial Condo
₱225,000
/sqm
DO 37-2021
Residential Regular
₱300,000
/sqm
DO 38-2021
Commercial Regular
₱500,000
/sqm
DO 38-2021
Parking Slot
₱160,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Eton Tower
1

Eton Tower | 1BR 40sqm Condo for Sale in Makati City - Legazpi Village
For Sale

₱7,000,000

Eton Tower | 1BR 40sqm Condo for Sale in Makati City - Legazpi Village

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

40.08 sqm

Zonal Value Breakdown — Eton Tower

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

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot

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