Garden Tower Latest Zonal Value
Housal tracks 5 BIR zonal value entries in Garden Tower (City of Makati). Zonal values range from ₱180,000/sqm to ₱315,000/sqm (average ₱250,000/sqm). Top classifications: RC (3), CC (1), PS (1). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.
Garden Tower Zonal Value
City of Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Garden Tower1
₱49,000,000
Garden Tower | 2BR 138sqm Condo for Sale in Makati City
Bedrooms
2 BR
Bathrooms
3
Floor Area
138.00 sqm
Parking
1
Zonal Value Breakdown — Garden Tower
Official BIR assessment per square meter. Matched via: Building Name (GARDEN TOWER I, GARDEN TOWER 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 Garden 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
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