Housal tracks 10 BIR zonal value entries in One Rockwell (Makati). Zonal values range from ₱180,000/sqm to ₱300,000/sqm (average ₱232,000/sqm). Top classifications: CC (4), RC (4), PS (2). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.
One Rockwell Zonal Value
BANGKAL, Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in One Rockwell4
₱32,000,000
One Rockwell West Tower | 2BR 95sqm Condo for Sale in Makati City - Rockwell
Bedrooms
2 BR
Bathrooms
2
Floor Area
95.00 sqm
Parking
1
₱22,000,000
One Rockwell | 1BR 66sqm Condo for Sale in Makati City - Rockwell
Bedrooms
1 BR
Bathrooms
1
Floor Area
66.00 sqm
Parking
1
₱21,500,000
One Rockwell West Tower | 1BR 66sqm Condo for Sale in Makati City - Rockwell
Bedrooms
1 BR
Bathrooms
1
Floor Area
66.00 sqm
Parking
1
₱9,000,000
One Rockwell East | Studio 28sqm Condo for Sale in Makati City - Rockwell
Bathrooms
1
Floor Area
28.00 sqm
For Rent in One Rockwell1
₱115,000
One Rockwell | 2BR 98sqm Condo for Rent in Makati City - Rockwell
Bedrooms
2 BR
Bathrooms
2
Floor Area
98.00 sqm
Parking
1
Zonal Value Breakdown — One Rockwell
Official BIR assessment per square meter. Matched via: Building Name (ONE ROCKWELL EAST, ONE ROCKWELL WEST)
Residential Condo
DO 35-2021
Commercial Condo
DO 35-2021
Parking Slot
DO 35-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to One Rockwell.
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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