BIR Official
2026
Active

Guadalupe Residential/commercial Building Latest Zonal Value

City of Makati
Department Order:DO 38-2021
Status:Current / Active
Classifications:5
BIR Official

Guadalupe Residential/commercial Building Zonal Value

City of Makati

Current Zonal Value
₱99,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱99,000
/sqm
DO 38-2021
Commercial Condo
₱100,000
/sqm
DO 35-2021
Residential Regular
₱120,000
/sqm
DO 38-2021
Parking Slot
₱70,000
/sqm
DO 38-2021
X
₱250,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Guadalupe Residential/commercial Building
1

Zonal Value Breakdown — Guadalupe Residential/commercial Building

Official BIR assessment per square meter. Matched via: token_match (VILLAS DE GUADALUPE, GUADALUPE BLISS, GUADALUPE MANSION +3 more)

RC

Residential Condo

DO 38-2021

₱99,000/sqm
CC

Commercial Condo

DO 35-2021

₱100,000/sqm
RR

Residential Regular

DO 38-2021

₱120,000/sqm
PS

Parking Slot

DO 38-2021

₱70,000/sqm
X

X

DO 35-2021

₱250,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
PSParking Slot
XX

Each classification has a separate BIR-assessed value per square meter applicable to Guadalupe Residential/commercial Building.

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