BIR Official
2026
Active

The Grand Midori Latest Zonal Value

City of Makati
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:2
BIR Official

The Grand Midori Zonal Value

City of Makati

Current Zonal Value
₱185,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱185,000
/sqm
DO 37-2021
Commercial Condo
₱220,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in The Grand Midori
1

The Grand Midori | 1BR 55sqm Condo for Sale in Makati City - Legazpi Village
For Sale

₱11,500,000

The Grand Midori | 1BR 55sqm Condo for Sale in Makati City - Legazpi Village

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

55.00 sqm

Parking

1

For Rent in The Grand Midori
1

The Grand Midori | 1BR 75sqm Condo for Rent in Makati City - Legazpi Village
For Rent

₱55,000

The Grand Midori | 1BR 75sqm Condo for Rent in Makati City - Legazpi Village

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

75.00 sqm

Parking

1

Zonal Value Breakdown — The Grand Midori

Official BIR assessment per square meter. Matched via: Building Name (THE GRAND MIDORI)

RC

Residential Condo

DO 37-2021

₱185,000/sqm
CC

Commercial Condo

DO 37-2021

₱220,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo

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

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