BIR Official
2026
Active

Poblacion Latest Zonal Value

City of Makati
Department Order:DO 06-2023
Status:Current / Active
Classifications:38
BIR Official

Poblacion Zonal Value

City of Makati

Current Zonal Value
₱15,500/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱15,500
/sqm
DO 06-2023
Commercial Regular
₱21,000
/sqm
DO 06-2023
CL
₱850
/sqm
DO 009-2024
Industrial
₱18,100
/sqm
DO 009-2021
A1
₱6,000
/sqm
A10
₱101.56
/sqm
DO 044-2022
A11
₱161.11
/sqm
DO 044-2022
A12
₱395
/sqm
DO 045-19
A13
₱135.41
/sqm
DO 044-2022
A14
₱152.34
/sqm
DO 044-2022
A15
₱144.18
/sqm
DO 044-2022
A16
₱2,700
/sqm
A17
₱135.41
/sqm
DO 044-2022
A18
₱120
/sqm
DO 045-19
A19
₱152.34
/sqm
DO 044-2022
A2
₱330
/sqm
DO 047-2023
A22
₱135.41
/sqm
DO 044-2022
A23
₱200
/sqm
DO 19-22
A25
₱130.98
/sqm
DO 044-2022
A26
₱101.56
/sqm
DO 044-2022
A3
₱135.41
/sqm
DO 044-2022
A31
₱300
/sqm
A36
₱118.48
/sqm
DO 044-2022
A37
₱200
/sqm
DO 19-22
A39
₱9,370
/sqm
DO 025-2021
A4
₱1,000
/sqm
DO 35-2022
A40
₱1,322
/sqm
DO 045-19
A42
₱4,500
/sqm
A47
₱135.41
/sqm
DO 044-2022
A48
₱152.34
/sqm
DO 044-2022
A49
₱125.41
/sqm
DO 044-2022
A5
₱110.33
/sqm
DO 044-2022
A50
₱4,000
/sqm
DO 33-22
A6
₱5,000
/sqm
DO 33-22
GL
₱650
/sqm
DO 047-2023
GP
₱2,100
/sqm
X
₱10,500
/sqm
DO 33-22
₱45,296
/sqm
DO 86-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Poblacion
1

Poblacion | 3BR 232sqm House & Lot for Sale in Makati City
For Sale

₱21,000,000

Poblacion | 3BR 232sqm House & Lot for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

1

Floor Area

231.60 sqm

Lot Area

154.00 sqm

Zonal Value Breakdown — Poblacion

Official BIR assessment per square meter. Matched via: Building Name (ALONG FEEDER W/N POBLACION, POBLACION (PUROK 1, 2 & 3), Municipal Hall - Poblacion Municipal Road +243 more)

RR

Residential Regular

DO 06-2023

₱15,500/sqm
CR

Commercial Regular

DO 06-2023

₱21,000/sqm
CL

Commercial Lot

DO 009-2024

₱850/sqm
I

Industrial

DO 009-2021

₱18,100/sqm
A1

A1

₱6,000/sqm
A10

A10

DO 044-2022

₱101.56/sqm
A11

A11

DO 044-2022

₱161.11/sqm
A12

A12

DO 045-19

₱395/sqm
A13

A13

DO 044-2022

₱135.41/sqm
A14

A14

DO 044-2022

₱152.34/sqm
A15

A15

DO 044-2022

₱144.18/sqm
A16

A16

₱2,700/sqm
A17

A17

DO 044-2022

₱135.41/sqm
A18

A18

DO 045-19

₱120/sqm
A19

A19

DO 044-2022

₱152.34/sqm
A2

A2

DO 047-2023

₱330/sqm
A22

A22

DO 044-2022

₱135.41/sqm
A23

A23

DO 19-22

₱200/sqm
A25

A25

DO 044-2022

₱130.98/sqm
A26

A26

DO 044-2022

₱101.56/sqm
A3

A3

DO 044-2022

₱135.41/sqm
A31

A31

₱300/sqm
A36

A36

DO 044-2022

₱118.48/sqm
A37

A37

DO 19-22

₱200/sqm
A39

A39

DO 025-2021

₱9,370/sqm
A4

A4

DO 35-2022

₱1,000/sqm
A40

A40

DO 045-19

₱1,322/sqm
A42

A42

₱4,500/sqm
A47

A47

DO 044-2022

₱135.41/sqm
A48

A48

DO 044-2022

₱152.34/sqm
A49

A49

DO 044-2022

₱125.41/sqm
A5

A5

DO 044-2022

₱110.33/sqm
A50

A50

DO 33-22

₱4,000/sqm
A6

A6

DO 33-22

₱5,000/sqm
GL

GL

DO 047-2023

₱650/sqm
GP

GP

₱2,100/sqm
X

X

DO 33-22

₱10,500/sqm

DO 86-2023

₱45,296/sqm

What This Zonal Value Covers

RRResidential Regular
CRCommercial Regular
CLCommercial Lot
IIndustrial
A1A1
A10A10
A11A11
A12A12
A13A13
A14A14
A15A15
A16A16
A17A17
A18A18
A19A19
A2A2
A22A22
A23A23
A25A25
A26A26
A3A3
A31A31
A36A36
A37A37
A39A39
A4A4
A40A40
A42A42
A47A47
A48A48
A49A49
A5A5
A50A50
A6A6
GLGL
GPGP
XX

Each classification has a separate BIR-assessed value per square meter applicable to Poblacion.

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