Makati Latest Zonal Value
Housal tracks 292 BIR zonal value entries in Makati (City of Makati). Zonal values range from ₱1,800/sqm to ₱860,000/sqm (average ₱108,679/sqm). Top classifications: RC (105), CC (83), PS (54). Source: Bureau of Internal Revenue (BIR). Last checked July 2, 2026.
Makati Zonal Value
City of Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Makati1
Zonal Value Breakdown — Makati
Official BIR assessment per square meter. Matched via: Building Name (THE ALPHALAND MAKATI PLACE, SENTA MAKATI CONDOMINIUM, MAKATI DIAMOND RESIDENCES +32 more)
Residential Condo
DO 35-2021
Commercial Condo
DO 35-2021
Residential Regular
DO 35-2021
Commercial Regular
DO 38-2021
Parking Slot
DO 35-2021
X
DO 35-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Makati.
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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