BIR Official
2026
Active

Mergent Residences Latest Zonal Value

City of Makati
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official

Mergent Residences 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
₱264,000
/sqm
DO 38-2021
Parking Slot
₱210,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Mergent Residences
1

Mergent Residences | 1BR 46sqm Condo for Sale in Makati City
For Sale

₱15,000,000

Mergent Residences | 1BR 46sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

46.00 sqm

Parking

1

Zonal Value Breakdown — Mergent Residences

Official BIR assessment per square meter. Matched via: token_match (UPTOWN RITZ RESIDENCES (Added), ARYA RESIDENCES TOWER 2 (Added), MAKATI DIAMOND RESIDENCES +32 more)

RC

Residential Condo

DO 35-2021

₱300,000/sqm
CC

Commercial Condo

DO 38-2021

₱264,000/sqm
PS

Parking Slot

DO 35-2021

₱210,000/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 Mergent Residences.

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