Housal tracks 5 BIR zonal value entries in Luna Gardens (Makati). Zonal values range from ₱200,000/sqm to ₱310,000/sqm (average ₱249,400/sqm). Top classifications: CC (2), RC (2), PS (1). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official
Luna Gardens Zonal Value
BANGKAL, Makati
Current Zonal Value
₱270,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Rent in Luna Gardens1
For Rent
₱220,000
Luna Gardens | 3BR 246sqm Condo for Rent in Makati City - Rockwell
City of Makati
Bedrooms
3 BR
Bathrooms
4
Floor Area
246.00 sqm
Parking
2
Zonal Value Breakdown — Luna Gardens
Official BIR assessment per square meter. Matched via: Building Name (LUNA GARDENS)
RC
Residential Condo
DO 35-2021
₱270,000/sqm
CC
Commercial Condo
DO 35-2021
₱310,000/sqm
PS
Parking Slot
DO 35-2021
₱217,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
PS — Parking Slot
Each classification has a separate BIR-assessed value per square meter applicable to Luna Gardens.
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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