BIR Official
2026
Active

Prime Property In Poblacion Makati Latest Zonal Value

City of Makati
Department Order:DO 38-2021
Status:Current / Active
Classifications:3
BIR Official

Prime Property In Poblacion Makati Zonal Value

City of Makati

Current Zonal Value
₱384,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱384,000
/sqm
DO 38-2021
Commercial Condo
₱423,000
/sqm
DO 38-2021
Parking Slot
₱296,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Prime Property In Poblacion Makati
1

Prime Property In Poblacion Makati | 3BR House & Lot for Sale in Makati City
For Sale

₱64,050,000

Prime Property In Poblacion Makati | 3BR House & Lot for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

4

Lot Area

183.00 sqm

Parking

2

Zonal Value Breakdown — Prime Property In Poblacion Makati

Official BIR assessment per square meter. Matched via: token_match (DISCOVERY PRIMEA, MAKATI PRIME CITADEL, MAKATI PRIME CITY +1 more)

RC

Residential Condo

DO 38-2021

₱384,000/sqm
CC

Commercial Condo

DO 38-2021

₱423,000/sqm
PS

Parking Slot

DO 38-2021

₱296,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

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

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