Makati Cinema Square Tower Latest Zonal Value
Housal tracks 8 BIR zonal value entries in Makati Cinema Square Tower (Makati). Zonal values range from ₱35,000/sqm to ₱83,000/sqm (average ₱56,938/sqm). Top classifications: CC (3), RC (3), PS (2). Source: Bureau of Internal Revenue (BIR). Last checked July 1, 2026.
Makati Cinema Square Tower Zonal Value
PIO DEL PILAR, Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Makati Cinema Square Tower1

₱8,200,000
Makati Cinema Square Tower | 1BR 65sqm Condo for Sale in Makati City - Legazpi Village
Bedrooms
1 BR
Bathrooms
2
Floor Area
65.10 sqm
Parking
1
Zonal Value Breakdown — Makati Cinema Square Tower
Official BIR assessment per square meter. Matched via: Building Name (MAKATI CINEMA SQUARE TOWER)
Residential Condo
DO 36-2021
Commercial Condo
DO 36-2021
Parking Slot
DO 36-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Makati Cinema Square Tower.
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 PIO DEL PILAR
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