BIR Official
2026
Active

Park Terraces Latest Zonal Value

SAN LORENZO, MakatiAyala Land Premier
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:3
BIR Official

Park Terraces Zonal Value

SAN LORENZO, Makati

Current Zonal Value
₱300,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱300,000
/sqm
DO 37-2021
Commercial Condo
₱360,000
/sqm
DO 37-2021
Parking Slot
₱255,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Park Terraces
10

Park Terraces | 2BR 165sqm Condo for Sale in Makati City - Legazpi Village
For Sale

₱68,000,000

Park Terraces | 2BR 165sqm Condo for Sale in Makati City - Legazpi Village

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

165.00 sqm

Parking

1

Luxury 3-Bedroom Residences at Park Terraces in Makati - Your Exquisite Urban Haven
For Sale

₱65,000,000

Luxury 3-Bedroom Residences at Park Terraces in Makati - Your Exquisite Urban Haven

Makati City

Bedrooms

3 BR

Bathrooms

3

Floor Area

218.00 sqm

Parking

2

Park Terraces Tower | 2BR 115sqm Condo for Sale in Makati City - Legazpi Village
For Sale

₱46,000,000

Park Terraces Tower | 2BR 115sqm Condo for Sale in Makati City - Legazpi Village

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

115.00 sqm

Parking

1

Park Terraces: Premium 2BR Condo For Sale in Makati
For Sale

₱43,000,000

Park Terraces: Premium 2BR Condo For Sale in Makati

Makati City

Bedrooms

2 BR

Bathrooms

2

Floor Area

119.00 sqm

Parking

1

Park Terraces | 2BR 103sqm Condo for Sale in Makati City
For Sale

₱41,000,000

Park Terraces | 2BR 103sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

103.00 sqm

Parking

1

Park Terraces | 1BR 66sqm Condo for Sale in Makati City
For Sale

₱24,000,000

Park Terraces | 1BR 66sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

66.00 sqm

Parking

1

Park Terraces | 1BR 70sqm Condo for Sale in Makati City
For Sale

₱24,000,000

Park Terraces | 1BR 70sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

70.00 sqm

Parking

1

Park Terraces | 1BR 83sqm Condo for Sale in Makati City
For Sale

₱22,000,000

Park Terraces | 1BR 83sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

83.00 sqm

Parking

1

Park Terraces | Studio 43sqm Condo for Sale in Makati City
For Sale

₱14,500,000

Park Terraces | Studio 43sqm Condo for Sale in Makati City

City of Makati

Bathrooms

1

Floor Area

43.00 sqm

Park Terraces | Studio 34sqm Condo for Sale in Makati City
For Sale

₱13,500,000

Park Terraces | Studio 34sqm Condo for Sale in Makati City

City of Makati

Bathrooms

1

Floor Area

34.00 sqm

Parking

1

For Rent in Park Terraces
3

1BR Condo for Rent in Park Terraces, Makati City
For Rent

₱90,000

1BR Condo for Rent in Park Terraces, Makati City

Makati City

Bedrooms

1 BR

Bathrooms

1

Floor Area

72.00 sqm

Parking

1

Park Terraces | 1BR 72sqm Condo for Rent in Makati City
For Rent

₱90,000

Park Terraces | 1BR 72sqm Condo for Rent in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

72.00 sqm

Parking

1

Park Terraces | 3BR 272sqm Condo for Rent in Makati City
For Rent

₱299,200

Park Terraces | 3BR 272sqm Condo for Rent in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

4

Floor Area

272.00 sqm

Parking

2

Zonal Value Breakdown — Park Terraces

Official BIR assessment per square meter. Matched via: Building Name (PARK TERRACES)

RC

Residential Condo

DO 37-2021

₱300,000/sqm
CC

Commercial Condo

DO 37-2021

₱360,000/sqm
PS

Parking Slot

DO 37-2021

₱255,000/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 Park Terraces.

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