Housal tracks 4 BIR zonal value entries in Paseo Heights (Makati). Zonal values range from ₱135,000/sqm to ₱208,000/sqm (average ₱170,500/sqm). Top classifications: PS (2), CC (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked November 15, 2026.
Paseo Heights Zonal Value
Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Paseo Heights2
₱8,000,000
Paseo Heights | Studio 28sqm Condo for Sale in Makati City
Bedrooms
Studio
Bathrooms
1
Floor Area
28.00 sqm
Parking
1
₱6,000,000
Paseo Heights | Studio 30sqm Condo for Sale in Makati City - Salcedo Village
Bedrooms
Studio
Bathrooms
1
Floor Area
30.00 sqm
Zonal Value Breakdown — Paseo Heights
Official BIR assessment per square meter. Matched via: Building Name (PASEO HEIGHTS)
Residential Condo
DO 38-2021
Commercial Condo
DO 38-2021
Parking Slot
DO 38-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to Paseo Heights.
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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