BIR Official
2026
Active

PACIFIC PLAZA Latest Zonal Value

City of Makati
Department Order:DO 38-2021
Status:Current / Active
Classifications:3
BIR Official

PACIFIC PLAZA Zonal Value

City of Makati

Current Zonal Value
₱240,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱240,000
/sqm
DO 38-2021
Commercial Condo
₱288,000
/sqm
DO 38-2021
Parking Slot
₱129,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in PACIFIC PLAZA
2

Pacific Plaza | 3BR 520sqm Condo for Sale in Makati City
For Sale

₱419,399,804.16

Pacific Plaza | 3BR 520sqm Condo for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

4

Floor Area

520.00 sqm

Parking

3

Pacific Plaza | 2BR 285sqm Condo for Sale in Makati City
For Sale

₱60,000,000

Pacific Plaza | 2BR 285sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

4

Floor Area

285.00 sqm

Parking

2

For Rent in PACIFIC PLAZA
1

Pacific Plaza | 3BR 290sqm Condo for Rent in Taguig City - Bgc
For Rent

₱280,000

Pacific Plaza | 3BR 290sqm Condo for Rent in Taguig City - Bgc

City of Taguig

Bedrooms

3 BR

Bathrooms

4

Floor Area

290.00 sqm

Parking

2

Zonal Value Breakdown — PACIFIC PLAZA

Official BIR assessment per square meter. Matched via: Building Name (PACIFIC PLAZA TOWER, PACIFIC PLAZA)

RC

Residential Condo

DO 38-2021

₱240,000/sqm
CC

Commercial Condo

DO 38-2021

₱288,000/sqm
PS

Parking Slot

DO 38-2021

₱129,000/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 PACIFIC PLAZA.

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