BIR Official
2026
Active

St. David Square Latest Zonal Value

Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:2
BIR Official

St. David Square Zonal Value

BANGKAL, Makati

Current Zonal Value
₱120,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱120,000
/sqm
DO 35-2021
Parking Slot
₱84,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in St. David Square.

Zonal Value Breakdown — St. David Square

Official BIR assessment per square meter. Matched via: Building Name (ST. DAVID SQUARE)

RC

Residential Condo

DO 35-2021

₱120,000/sqm
PS

Parking Slot

DO 35-2021

₱84,000/sqm

What This Zonal Value Covers

RCResidential Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to St. David Square.

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