BIR Official
2026
Active
Perla Mansion Latest Zonal Value
SAN LORENZO, MakatiSt. Francis Square Group of Companies
Housal tracks 10 BIR zonal value entries in Perla Mansion (Makati). Zonal values range from ₱41,480/sqm to ₱160,000/sqm (average ₱83,120/sqm). Top classifications: CC (5), PS (3), RC (3). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:3
BIR Official
Perla Mansion Zonal Value
SAN LORENZO, Makati
Current Zonal Value
₱135,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — Perla Mansion
Official BIR assessment per square meter. Matched via: Building Name (PERLA MANSION)
RC
Residential Condo
DO 37-2021
₱135,000/sqm
CC
Commercial Condo
DO 37-2021
₱160,000/sqm
PS
Parking Slot
DO 37-2021
₱115,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
PS — Parking Slot
Each classification has a separate BIR-assessed value per square meter applicable to Perla Mansion.
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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