Housal tracks 10 BIR zonal value entries in The Columns (Makati). Zonal values range from ₱54,000/sqm to ₱250,000/sqm (average ₱141,400/sqm). Top classifications: RC (5), CC (3), PS (2). Source: Bureau of Internal Revenue (BIR). Last checked August 16, 2026.
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official
The Columns Zonal Value
SAN LORENZO, Makati
Current Zonal Value
₱200,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Rent in The Columns2
For Rent
₱30,000
The Columns | Studio 30sqm Condo for Rent in Makati City
City of Makati
Bedrooms
Studio
Bathrooms
1
Floor Area
30.00 sqm
For Rent
₱65,000
The Columns Legaspi | 1BR 38sqm Condo for Rent in Makati City
City of Makati
Bedrooms
1 BR
Bathrooms
1
Floor Area
38.00 sqm
Parking
1
Zonal Value Breakdown — The Columns
Official BIR assessment per square meter. Matched via: Building Name (THE COLUMNS AYALA, THE COLUMNS LEGASPI)
RC
Residential Condo
DO 35-2021
₱200,000/sqm
CC
Commercial Condo
DO 35-2021
₱250,000/sqm
PS
Parking Slot
DO 35-2021
₱175,000/sqm
What This Zonal Value Covers
RC — Residential Condo
CC — Commercial Condo
PS — Parking Slot
Each classification has a separate BIR-assessed value per square meter applicable to The Columns.
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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