Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official
The Gramercy Residences Zonal Value
BANGKAL, Makati
Current Zonal Value
₱230,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Sale in The Gramercy Residences4
For Sale
₱24,900,000
The Gramercy Residences - Century City Makati | 2BR 113sqm Condo for Sale in Makati City
City of Makati
Bedrooms
2 BR
Bathrooms
2
Floor Area
113.09 sqm
Parking
1
For Sale
₱19,000,000
The Gramercy Residences | 1BR 87sqm Condo for Sale in Makati City
City of Makati
Bedrooms
1 BR
Bathrooms
1
Floor Area
87.00 sqm
Parking
1
For Sale
₱15,000,000
The Gramercy Residences | 2BR 96sqm Condo for Sale in Makati City
City of Makati
Bedrooms
2 BR
Bathrooms
2
Floor Area
96.39 sqm
Parking
1
For Sale
₱5,800,000
The Gramercy Residences | Studio 27sqm Condo for Sale in Makati City
City of Makati
Bathrooms
1
Floor Area
27.00 sqm
For Rent in The Gramercy Residences1
For Rent
₱40,000
The Gramercy Residences | Studio 35sqm Condo for Rent in Makati City
City of Makati
Bathrooms
1
Floor Area
35.00 sqm
Parking
1
Zonal Value Breakdown — The Gramercy Residences
Official BIR assessment per square meter. Matched via: token_match (GRAMERCY RESIDENCES)
RC
Residential Condo
DO 35-2021
₱230,000/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 Gramercy Residences.
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
More Zonal Values in BANGKAL
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