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2026
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Poblacion Latest Zonal Value

City of Makati

Housal tracks 3 BIR zonal value entries in Poblacion (City of Makati). Zonal values range from ₱135/sqm to ₱15,000/sqm (average ₱10,045/sqm). Source: Bureau of Internal Revenue (BIR). Last checked October 6, 2026.

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

No Active Listings

No properties currently listed in Poblacion.

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

RR — Residential Regular
CR — Commercial Regular
CL — Commercial Lot
I — Industrial
A1 — A1
A10 — A10
A11 — A11
A12 — A12
A13 — A13
A14 — A14
A15 — A15
A16 — A16
A17 — A17
A18 — A18
A19 — A19
A2 — A2
A22 — A22
A23 — A23
A25 — A25
A26 — A26
A3 — A3
A31 — A31
A36 — A36
A37 — A37
A39 — A39
A4 — A4
A40 — A40
A42 — A42
A47 — A47
A48 — A48
A49 — A49
A5 — A5
A50 — A50
A6 — A6
GL — GL
GP — GP
X — X
—

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