BIR Official
2026
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GRAND PLACE MAKATI Latest Zonal Value

San Antonio, City of Makati
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official

GRAND PLACE MAKATI Zonal Value

San Antonio, City of Makati

Current Zonal Value
₱80,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱80,000
/sqm
DO 35-2021
Commercial Condo
₱100,000
/sqm
DO 35-2021
Parking Slot
₱70,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in GRAND PLACE MAKATI.

Zonal Value Breakdown — GRAND PLACE MAKATI

Official BIR assessment per square meter. Matched via: Building Name (GRAND PLACE MAKATI)

RC

Residential Condo

DO 35-2021

₱80,000/sqm
CC

Commercial Condo

DO 35-2021

₱100,000/sqm
PS

Parking Slot

DO 35-2021

₱70,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

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