BIR Official
2026
Active

Paseo de Roces Latest Zonal Value

Department Order:DO 36-2021
Effective:Jun 10, 2017
Status:Current / Active
Classifications:3
BIR Official

Paseo de Roces Zonal Value

Makati

Current Zonal Value
₱145,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱145,000
/sqm
DO 36-2021
Commercial Condo
₱168,000
/sqm
DO 36-2021
Parking Slot
₱118,000
/sqm
DO 36-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Paseo de Roces
2

Paseo De Roces | 1BR 44sqm Condo for Sale in Makati City
For Sale

₱4,057,800

Paseo De Roces | 1BR 44sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

44.00 sqm

Zonal Value Breakdown — Paseo de Roces

Official BIR assessment per square meter. Matched via: Building Name (PASEO DE ROCES)

RC

Residential Condo

DO 36-2021

₱145,000/sqm
CC

Commercial Condo

DO 36-2021

₱168,000/sqm
PS

Parking Slot

DO 36-2021

₱118,000/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 Paseo de Roces.

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