BIR Official
2026
Active

The Lerato Bel-air Latest Zonal Value

City of Makati
Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official

The Lerato Bel-air Zonal Value

City of Makati

Current Zonal Value
₱200,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱200,000
/sqm
DO 35-2021
Commercial Condo
₱250,000
/sqm
DO 35-2021
Parking Slot
₱175,000
/sqm
DO 35-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in The Lerato Bel-air
3

The Lerato Bel-air | 1BR 57sqm Condo for Sale in Makati City
For Sale

₱13,500,000

The Lerato Bel-air | 1BR 57sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

57.00 sqm

Parking

1

The Lerato Bel-air | 1BR 57sqm Condo for Sale in Makati City
For Sale

₱11,500,000

The Lerato Bel-air | 1BR 57sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

57.00 sqm

The Lerato Bel-air | 1BR 50sqm Condo for Sale in Makati City
For Sale

₱11,000,000

The Lerato Bel-air | 1BR 50sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

50.00 sqm

Zonal Value Breakdown — The Lerato Bel-air

Official BIR assessment per square meter. Matched via: token_match (LERATO TOWER)

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

RCResidential Condo
CCCommercial Condo
PSParking Slot

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

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