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 November 15, 2026.
Luna Gardens Zonal Value
BANGKAL, Makati
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — Luna Gardens
Official BIR assessment per square meter. Matched via: Building Name (LUNA GARDENS)
Residential Condo
DO 35-2021
Commercial Condo
DO 35-2021
Parking Slot
DO 35-2021
What This Zonal Value Covers
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
More Zonal Values in BANGKAL
Browse BIR zonal values for nearby projects
BANGKAL
More in Makati
Makati Executive Towers 3 Latest Zonal Value
BANGKAL
The Proscenium Residences Latest Zonal Value
BANGKAL
Antel 2000 Corporate Center Latest Zonal Value
Makati
The Proscenium Sakura Latest Zonal Value
BANGKAL
Trump Tower Manila Latest Zonal Value
BANGKAL
The Eton Residences - Greenbelt Latest Zonal Value
BANGKAL