Housal tracks 2 BIR zonal value entries in Eurovilla III (Makati). Zonal values range from ₱55,000/sqm to ₱61,500/sqm (average ₱58,250/sqm). Top classifications: CC (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked July 2, 2026.
Eurovilla III Zonal Value
BANGKAL, Makati
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — Eurovilla III
Official BIR assessment per square meter. Matched via: token_match (EUROVILLA CONDOMINIUM I, EUROVILLA CONDOMINIUM II)
Residential Condo
DO 37-2021
Commercial Condo
DO 37-2021
Parking Slot
DO 37-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Eurovilla III.
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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