BIR Official
2026
Active

P. Burgos & Makati Ave. Commercial Lot Only Latest Zonal Value

City of Makati
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:6
BIR Official

P. Burgos & Makati Ave. Commercial Lot Only Zonal Value

City of Makati

Current Zonal Value
₱180,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱180,000
/sqm
DO 35-2021
Commercial Condo
₱200,000
/sqm
DO 35-2021
Residential Regular
₱350,000
/sqm
DO 38-2021
Commercial Regular
₱550,000
/sqm
DO 38-2021
Parking Slot
₱140,000
/sqm
DO 35-2021
X
₱113,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in P. Burgos & Makati Ave. Commercial Lot Only
1

Zonal Value Breakdown — P. Burgos & Makati Ave. Commercial Lot Only

Official BIR assessment per square meter. Matched via: token_match (HQ 14 BURGOS, BURGOS CIRCLE, P. BURGOS +2 more)

RC

Residential Condo

DO 35-2021

₱180,000/sqm
CC

Commercial Condo

DO 35-2021

₱200,000/sqm
RR

Residential Regular

DO 38-2021

₱350,000/sqm
CR

Commercial Regular

DO 38-2021

₱550,000/sqm
PS

Parking Slot

DO 35-2021

₱140,000/sqm
X

X

DO 38-2021

₱113,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot
XX

Each classification has a separate BIR-assessed value per square meter applicable to P. Burgos & Makati Ave. Commercial Lot Only.

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