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 May 17, 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
Bathrooms
1
Floor Area
28.00 sqm
Parking
1
₱6,000,000
Paseo Heights | Studio 30sqm Condo for Sale in Makati City - Salcedo Village
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
More Zonal Values in Makati
Browse BIR zonal values for nearby projects
Antel Spa Residences Latest Zonal Value
BANGKAL
Rada Regency Latest Zonal Value
SAN LORENZO
Makati Executive Towers 3 Latest Zonal Value
BANGKAL
Centuria Medical Makati Latest Zonal Value
BANGKAL
The Orient Place Latest Zonal Value
BANGKAL
The Gramercy Residences Latest Zonal Value
BANGKAL
Greenbelt Excelsiors Latest Zonal Value
BANGKAL
Joya Lofts and Towers Latest Zonal Value
BANGKAL
One Ayala Tower 2 Latest Zonal Value
BANGKAL
Escala Salcedo Latest Zonal Value
BANGKAL
GT Tower International Latest Zonal Value
BEL-AIR (SALCEDO VILLAGE)
Asian Mansion I and II Latest Zonal Value
BANGKAL