Housal tracks 15 BIR zonal value entries in Heart Tower (Makati). Zonal values range from ₱135/sqm to ₱105,000/sqm (average ₱53,742/sqm). Top classifications: RC (8), CC (3), PS (3). Source: Bureau of Internal Revenue (BIR). Last checked November 15, 2026.
Heart Tower Zonal Value
Makati
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — Heart Tower
Official BIR assessment per square meter. Matched via: Building Name (HEART TOWER)
Residential Condo
DO 38-2021
Commercial Condo
DO 38-2021
Parking Slot
DO 38-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Heart 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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