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 August 16, 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 Central3
₱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
₱30,000
One Central | 1BR 32sqm Condo for Rent in Makati City
Bedrooms
1 BR
Bathrooms
1
Floor Area
32.00 sqm
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
More Zonal Values in Makati
Browse BIR zonal values for nearby projects
100 West Latest Zonal Value
PIO DEL PILAR
Trans-Phil House Condominium Latest Zonal Value
BANGKAL
Westgate Plaza Latest Zonal Value
BEL-AIR (SALCEDO VILLAGE)
Windsor Tower Latest Zonal Value
BANGKAL
Three Central Latest Zonal Value
BEL-AIR (SALCEDO VILLAGE)
The Rise Makati Latest Zonal Value
BANGKAL
Rizal Tower Latest Zonal Value
BANGKAL
Makati Executive Towers 2 Latest Zonal Value
BANGKAL
Le Metropole Latest Zonal Value
BEL-AIR (SALCEDO VILLAGE)
The Proscenium Lincoln Latest Zonal Value
BANGKAL
Amorsolo Square Latest Zonal Value
BANGKAL
Villa Celedonia Latest Zonal Value
BANGKAL