Housal tracks 4 BIR zonal value entries in Park Terraces (Makati). Zonal values range from ₱250,000/sqm to ₱360,000/sqm (average ₱291,250/sqm). Top classifications: RC (2), CC (1), PS (1). Source: Bureau of Internal Revenue (BIR). Last checked July 2, 2026.
Park Terraces Zonal Value
SAN LORENZO, Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Park Terraces7
₱65,000,000
Luxury 3-Bedroom Residences at Park Terraces in Makati - Your Exquisite Urban Haven
Bedrooms
3 BR
Bathrooms
3
Floor Area
218.00 sqm
Parking
2
₱43,000,000
Park Terraces: Premium 2BR Condo For Sale in Makati
Bedrooms
2 BR
Bathrooms
2
Floor Area
119.00 sqm
Parking
1
₱39,000,000
Park Terraces | 2BR 102.99sqm Condo for Sale in Makati
Bedrooms
2 BR
Bathrooms
2
Floor Area
102.99 sqm
Parking
1
₱39,000,000
Park Terraces | 2BR 103sqm Condo for Sale in Makati City
Bedrooms
2 BR
Bathrooms
2
Floor Area
103.00 sqm
Parking
1
₱24,000,000
Park Terraces Property For Sale in City of Makati — Unit 003934 · 1BR 70sqm · ₱24M
Bedrooms
1 BR
Bathrooms
1
Floor Area
70.00 sqm
Parking
1
₱24,000,000
Park Terraces Property For Sale in City of Makati — Unit 002466 · 1BR 66sqm · ₱24M
Bedrooms
1 BR
Bathrooms
1
Floor Area
66.00 sqm
Parking
1
₱14,500,000
Park Terraces | Studio 43sqm Condo for Sale in Makati City
Bedrooms
Studio
Bathrooms
1
Floor Area
43.00 sqm
For Rent in Park Terraces2
₱90,000
1BR Condo for Rent in Park Terraces, Makati City
Bedrooms
1 BR
Bathrooms
1
Floor Area
72.00 sqm
Parking
1
₱299,200
Park Terraces | 3BR 272sqm Condo for Rent in Makati City
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)
Residential Condo
DO 37-2021
Commercial Condo
DO 37-2021
Parking Slot
DO 37-2021
What This Zonal Value Covers
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
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