BIR Official
2026
Active

Residentiial/commercial Bldg Latest Zonal Value

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

Residentiial/commercial Bldg Zonal Value

City of Makati

Current Zonal Value
₱150,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱150,000
/sqm
DO 38-2021
Commercial Condo
₱214,000
/sqm
DO 38-2021
Parking Slot
₱150,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Residentiial/commercial Bldg
1

Zonal Value Breakdown — Residentiial/commercial Bldg

Official BIR assessment per square meter. Matched via: token_match (ACI GROUP BLDG., GLOBE TELECOM VALERO TELEPARK BLDG., SSS BLDG. +9 more)

RC

Residential Condo

DO 38-2021

₱150,000/sqm
CC

Commercial Condo

DO 38-2021

₱214,000/sqm
PS

Parking Slot

DO 38-2021

₱150,000/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 Residentiial/commercial Bldg.

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