BIR Official
2026
Active

One Rockwell Latest Zonal Value

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

One Rockwell Zonal Value

BANGKAL, Makati

Current Zonal Value
₱270,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱270,000
/sqm
DO 35-2021
Commercial Condo
₱300,000
/sqm
DO 35-2021
Parking Slot
₱210,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in One Rockwell
10

One Rockwell | 2BR 107sqm Condo for Sale in Makati City - Rockwell
For Sale

₱33,000,000

One Rockwell | 2BR 107sqm Condo for Sale in Makati City - Rockwell

City of Makati

Bedrooms

2 BR

Bathrooms

1

Floor Area

107.00 sqm

Parking

1

One Rockwell West Tower | 2BR 95sqm Condo for Sale in Makati City - Rockwell
For Sale

₱32,000,000

One Rockwell West Tower | 2BR 95sqm Condo for Sale in Makati City - Rockwell

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

95.00 sqm

Parking

1

One Rockwell West Tower | 2BR 88sqm Condo for Sale in Makati City - Rockwell
For Sale

₱29,000,000

One Rockwell West Tower | 2BR 88sqm Condo for Sale in Makati City - Rockwell

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

88.00 sqm

Parking

1

One Rockwell | 2BR Condo for Sale in Makati City - Rockwell
For Sale

₱27,500,000

One Rockwell | 2BR Condo for Sale in Makati City - Rockwell

City of Makati

Bedrooms

2 BR

Bathrooms

2

Parking

1

One Rockwell | 1BR 71sqm Condo for Sale in Makati City
For Sale

₱21,800,000

One Rockwell | 1BR 71sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

71.00 sqm

Parking

1

One Rockwell | 1 Bedroom 1BR Condo for Sale in Rockwell Makati City
For Sale

₱21,800,000

One Rockwell | 1 Bedroom 1BR Condo for Sale in Rockwell Makati City

Mandaluyong City

Bedrooms

1 BR

Bathrooms

1

Floor Area

71.00 sqm

Parking

1

One Rockwell | 1BR 66sqm Condo for Sale in Makati City - Rockwell
For Sale

₱21,500,000

One Rockwell | 1BR 66sqm Condo for Sale in Makati City - Rockwell

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

66.00 sqm

Parking

1

One Rockwell West Tower | 1BR 66sqm Condo for Sale in Makati City - Rockwell
For Sale

₱21,500,000

One Rockwell West Tower | 1BR 66sqm Condo for Sale in Makati City - Rockwell

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

66.00 sqm

Parking

1

One Rockwell | Studio 27sqm Condo for Sale in Makati City - Rockwell
For Sale

₱11,000,000

One Rockwell | Studio 27sqm Condo for Sale in Makati City - Rockwell

City of Makati

Bathrooms

1

Floor Area

27.00 sqm

Parking

1

For Rent in One Rockwell
2

One Rockwell East | 1BR 52sqm Condo for Rent in Makati City - Rockwell
For Rent

₱60,000

One Rockwell East | 1BR 52sqm Condo for Rent in Makati City - Rockwell

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

52.00 sqm

Parking

1

One Rockwell | 2BR 98sqm Condo for Rent in Makati City - Rockwell
For Rent

₱115,000

One Rockwell | 2BR 98sqm Condo for Rent in Makati City - Rockwell

City of Makati

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)

RC

Residential Condo

DO 35-2021

₱270,000/sqm
CC

Commercial Condo

DO 35-2021

₱300,000/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 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