BIR Official
2026
Active

IDC Terraces Latest Zonal Value

Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:3
BIR Official

IDC Terraces Zonal Value

Makati

Current Zonal Value
₱300,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱300,000
/sqm
DO 37-2021
Commercial Condo
₱360,000
/sqm
DO 37-2021
Parking Slot
₱255,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in IDC Terraces.

Zonal Value Breakdown — IDC Terraces

Official BIR assessment per square meter. Matched via: token_match (PARK TERRACES, SUNRISE TERRACES APARTMENTS, MAKATI TERRACES CONDO +1 more)

RC

Residential Condo

DO 37-2021

₱300,000/sqm
CC

Commercial Condo

DO 37-2021

₱360,000/sqm
PS

Parking Slot

DO 37-2021

₱255,000/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 IDC Terraces.

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