BIR Official
2026
Active

Makati Building Commercial Building Latest Zonal Value

City of Makati
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:6
BIR Official

Makati Building Commercial Building Zonal Value

City of Makati

Current Zonal Value
₱300,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱300,000
/sqm
DO 35-2021
Commercial Condo
₱350,000
/sqm
DO 35-2021
Residential Regular
₱150,000
/sqm
DO 35-2021
Commercial Regular
₱860,000
/sqm
DO 38-2021
Parking Slot
₱245,000
/sqm
DO 35-2021
X
₱220,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

Zonal Value Breakdown — Makati Building Commercial Building

Official BIR assessment per square meter. Matched via: token_match (THE ALPHALAND MAKATI PLACE, SENTA MAKATI CONDOMINIUM, MAKATI DIAMOND RESIDENCES +32 more)

RC

Residential Condo

DO 35-2021

₱300,000/sqm
CC

Commercial Condo

DO 35-2021

₱350,000/sqm
RR

Residential Regular

DO 35-2021

₱150,000/sqm
CR

Commercial Regular

DO 38-2021

₱860,000/sqm
PS

Parking Slot

DO 35-2021

₱245,000/sqm
X

X

DO 35-2021

₱220,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot
XX

Each classification has a separate BIR-assessed value per square meter applicable to Makati Building Commercial Building.

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