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Raffles Residences Latest Zonal Value

SAN LORENZO, MakatiAyala Land Premier
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:1
BIR Official

Raffles Residences Zonal Value

SAN LORENZO, Makati

Current Zonal Value
₱295,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱295,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Raffles Residences
3

Raffles Residences Penthouse Makati | 4BR 402sqm Condo for Sale in Makati City
For Sale

₱200,000,000

Raffles Residences Penthouse Makati | 4BR 402sqm Condo for Sale in Makati City

City of Makati

Bedrooms

4 BR

Bathrooms

5

Floor Area

402.00 sqm

Parking

3

Raffles Residences Makati | 2BR 209sqm Condo for Sale in Makati City
For Sale

₱60,000,000

Raffles Residences Makati | 2BR 209sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

3

Floor Area

209.00 sqm

Parking

2

Raffles Residences | 1BR 90sqm Condo for Sale in Makati City - Legazpi Village
For Sale

₱32,000,000

Raffles Residences | 1BR 90sqm Condo for Sale in Makati City - Legazpi Village

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

90.00 sqm

Parking

1

For Rent in Raffles Residences
1

Raffles Residences | 1BR 90sqm Condo for Rent in Makati City - Legazpi Village
For Rent

₱160,000

Raffles Residences | 1BR 90sqm Condo for Rent in Makati City - Legazpi Village

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

90.00 sqm

Parking

1

Zonal Value Breakdown — Raffles Residences

Official BIR assessment per square meter. Matched via: Building Name (THE RAFFLES RESIDENCES)

RC

Residential Condo

DO 37-2021

₱295,000/sqm

What This Zonal Value Covers

RCResidential Condo

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

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