BIR Official
2026
Active

Makati Bel-Air Condominium Latest Zonal Value

Poblacion, PaterosUnknown Developer
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official

Makati Bel-Air Condominium Zonal Value

Poblacion, Pateros

Current Zonal Value
₱150,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱150,000
/sqm
DO 35-2021
Commercial Condo
₱170,000
/sqm
DO 35-2021
Parking Slot
₱119,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Makati Bel-Air Condominium.

Zonal Value Breakdown — Makati Bel-Air Condominium

Official BIR assessment per square meter. Matched via: token_match (MAKATI BEL-AIR CONDO)

RC

Residential Condo

DO 35-2021

₱150,000/sqm
CC

Commercial Condo

DO 35-2021

₱170,000/sqm
PS

Parking Slot

DO 35-2021

₱119,000/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 Makati Bel-Air Condominium.

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