BIR Official
2026
Active

The Ellis Latest Zonal Value

Department Order:DO 38-2021
Status:Current / Active
Classifications:5
BIR Official

The Ellis Zonal Value

Makati

Current Zonal Value
₱235,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Commercial Condo
₱235,000
/sqm
DO 38-2021
Residential Regular
₱250,000
/sqm
DO 38-2021
Commercial Regular
₱782,000
/sqm
DO 38-2021
Parking Slot
₱165,000
/sqm
DO 38-2021
X
₱455,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in The Ellis
1

Zonal Value Breakdown — The Ellis

Official BIR assessment per square meter. Matched via: street_match (PHILAMLIFE TOWER (PASEO DE ROXAS), III PASEO DE ROXAS, PASEO DE ROXAS +2 more)

CC

Commercial Condo

DO 38-2021

₱235,000/sqm
RR

Residential Regular

DO 38-2021

₱250,000/sqm
CR

Commercial Regular

DO 38-2021

₱782,000/sqm
PS

Parking Slot

DO 38-2021

₱165,000/sqm
X

X

DO 37-2021

₱455,000/sqm

What This Zonal Value Covers

CCCommercial Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot
XX

Each classification has a separate BIR-assessed value per square meter applicable to The Ellis.

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