Housal tracks 5 BIR zonal value entries in Raffles Residences (Makati). Zonal values range from ₱54,000/sqm to ₱295,000/sqm (average ₱153,800/sqm). Top classifications: RC (3), CC (1), PS (1). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.
Raffles Residences Zonal Value
SAN LORENZO, Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Raffles Residences4
₱200,000,000
Raffles Residences Penthouse Makati | 4BR 402sqm Condo for Sale in Makati City
Bedrooms
4 BR
Bathrooms
5
Floor Area
402.00 sqm
Parking
3
₱60,000,000
Raffles Residences Makati | 2BR 209sqm Condo for Sale in Makati City
Bedrooms
2 BR
Bathrooms
3
Floor Area
209.00 sqm
Parking
2
₱60,000,000
2BR for Sale in Makati Raffles Residences
Bedrooms
3 BR
Bathrooms
3
Floor Area
209.00 sqm
Parking
2
₱32,000,000
Raffles Residences | 1BR 90sqm Condo for Sale in Makati City - Legazpi Village
Bedrooms
1 BR
Bathrooms
1
Floor Area
90.00 sqm
Parking
1
For Rent in Raffles Residences1
₱160,000
Raffles Residences | 1BR 90sqm Condo for Rent in Makati City - Legazpi Village
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)
Residential Condo
DO 37-2021
What This Zonal Value Covers
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
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