Housal tracks 3 BIR zonal value entries in Paseo de Roces (Makati). Zonal values range from ₱118,000/sqm to ₱168,000/sqm (average ₱143,667/sqm). Top classifications: CC (1), PS (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked October 1, 2026.
Paseo de Roces Zonal Value
Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Paseo de Roces1
₱4,800,000
My Hobs At Paseo De Roces | Studio 28sqm Condo for Sale in Makati City
Bedrooms
Studio
Bathrooms
1
Floor Area
28.00 sqm
Zonal Value Breakdown — Paseo de Roces
Official BIR assessment per square meter. Matched via: Building Name (PASEO DE ROCES)
Residential Condo
DO 36-2021
Commercial Condo
DO 36-2021
Parking Slot
DO 36-2021
What This Zonal Value Covers
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
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