Housal tracks 7 BIR zonal value entries in One Central (Makati). Zonal values range from ₱136,000/sqm to ₱235,000/sqm (average ₱175,000/sqm). Top classifications: PS (3), CC (2), RC (2). Source: Bureau of Internal Revenue (BIR). Last checked November 15, 2026.
One Central Zonal Value
Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in One Central5
₱21,500,000
One Central | 2BR 105sqm Condo for Sale in Makati City - Salcedo Village
Bedrooms
2 BR
Bathrooms
3
Floor Area
105.00 sqm
₱17,000,000
One Central Condominium | 2BR 105sqm Condo for Sale in Makati City
Bedrooms
2 BR
Bathrooms
3
Floor Area
105.00 sqm
₱11,880,000
One Central | 1BR 66sqm Condo for Sale in Makati City - Salcedo Village
Bedrooms
1 BR
Bathrooms
1
Floor Area
66.00 sqm
₱9,600,000
One Central Condominium | 1BR 57sqm Condo for Sale in Makati City - Salcedo Village
Bedrooms
1 BR
Bathrooms
1
Floor Area
56.50 sqm
₱6,500,000
One Central | 1BR 47sqm Condo for Sale in Makati City - Salcedo Village
Bedrooms
1 BR
Bathrooms
1
Floor Area
46.50 sqm
For Rent in One Central2
₱85,000
One Central | 2BR 105sqm Condo for Rent in Makati City - Salcedo Village
Bedrooms
2 BR
Bathrooms
2
Floor Area
105.00 sqm
Parking
1
Zonal Value Breakdown — One Central
Official BIR assessment per square meter. Matched via: Building Name (ONE CENTRAL (NEW))
Residential Condo
DO 38-2021
Commercial Condo
DO 38-2021
Parking Slot
DO 38-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to One Central.
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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