BIR Official
2026
Active

MAN TOWER ONE Latest Zonal Value

City of Makati

Housal tracks 5 BIR zonal value entries in MAN TOWER ONE (City of Makati). Zonal values range from ₱80,000/sqm to ₱230,000/sqm (average ₱152,000/sqm). Top classifications: CC (2), PS (2), RC (2). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.

Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:3
BIR Official

MAN TOWER ONE Zonal Value

City of Makati

Current Zonal Value
₱195,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱195,000
/sqm
DO 37-2021
Commercial Condo
₱230,000
/sqm
DO 37-2021
Parking Slot
₱165,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in MAN TOWER ONE.

Zonal Value Breakdown — MAN TOWER ONE

Official BIR assessment per square meter. Matched via: Building Name (MAN TOWER ONE)

RC

Residential Condo

DO 37-2021

₱195,000/sqm
CC

Commercial Condo

DO 37-2021

₱230,000/sqm
PS

Parking Slot

DO 37-2021

₱165,000/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 MAN TOWER ONE.

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