Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:7
BIR Official
Na Zonal Value
BANGKAL, Makati City
Current Zonal Value
₱270,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Sale in Na3
For Sale
₱39,900,000
Na | 3BR 308sqm Townhouse for Sale in Quezon City
Quezon City
Bedrooms
3 BR
Bathrooms
6
Floor Area
307.70 sqm
Lot Area
68.80 sqm
Parking
3
Zonal Value Breakdown — Na
Official BIR assessment per square meter. Matched via: Building Name (A. ARNAIZ AVE., LUNA GARDENS, THE MANANSALA +110 more)
RC
Residential Condo
DO 35-2021
₱270,000/sqm
CC
Commercial Condo
DO 37-2021
₱345,000/sqm
RR
Residential Regular
DO 38-2021
₱350,000/sqm
CR
Commercial Regular
DO 37-2021
₱600,000/sqm
PS
Parking Slot
DO 37-2021
₱245,000/sqm
I
Industrial
DO 35-2021
₱150,000/sqm
X
X
DO 37-2021
₱455,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
RR — Residential Regular
CR — Commercial Regular
PS — Parking Slot
I — Industrial
X — X
Each classification has a separate BIR-assessed value per square meter applicable to Na.
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 BANGKAL
Browse BIR zonal values for nearby projects