BIR Official
2026
Active

San Lorenzo Place Latest Zonal Value

Department Order:DO 36-2021
Effective:Jun 10, 2017
Status:Current / Active
Classifications:3
BIR Official

San Lorenzo Place Zonal Value

BANGKAL, Makati

Current Zonal Value
₱173,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱173,000
/sqm
DO 36-2021
Commercial Condo
₱203,000
/sqm
DO 36-2021
Parking Slot
₱142,000
/sqm
DO 36-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in San Lorenzo Place
2

San Lorenzo Place | 2BR 44sqm Condo for Sale in Makati City
For Sale

₱10,000,000

San Lorenzo Place | 2BR 44sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

44.00 sqm

Parking

1

San Lorenzo Place | 2BR 48sqm Condo for Sale in Makati City - Legazpi Village
For Sale

₱9,500,000

San Lorenzo Place | 2BR 48sqm Condo for Sale in Makati City - Legazpi Village

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

48.00 sqm

Parking

1

For Rent in San Lorenzo Place
2

2BR Condo for Rent in San Lorenzo Place Makati City (OB1033.1)
For Rent

₱30,000

2BR Condo for Rent in San Lorenzo Place Makati City (OB1033.1)

Makati City

Bedrooms

2 BR

Bathrooms

2

Floor Area

38.00 sqm

San Lorenzo Place | 2BR 38sqm Condo for Rent in Makati City
For Rent

₱40,000

San Lorenzo Place | 2BR 38sqm Condo for Rent in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

1

Floor Area

38.00 sqm

Parking

1

Zonal Value Breakdown — San Lorenzo Place

Official BIR assessment per square meter. Matched via: Building Name (SAN LORENZO PLACE)

RC

Residential Condo

DO 36-2021

₱173,000/sqm
CC

Commercial Condo

DO 36-2021

₱203,000/sqm
PS

Parking Slot

DO 36-2021

₱142,000/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 San Lorenzo Place.

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