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)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Sale in Raffles Residences3

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

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

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 Residences1

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
RC — Residential 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
More Zonal Values in SAN LORENZO
Browse BIR zonal values for nearby projects
