Department Order:DO 35-2021
Effective:Jan 7, 2022
Status:Current / Active
Classifications:3
BIR Official
The Linear Zonal Value
BANGKAL, Makati
Current Zonal Value
₱160,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataFor Sale in The Linear3
For Sale
₱7,000,000
The Linear Makati | 1BR 35sqm Condo for Sale in Makati City
City of Makati
Bedrooms
1 BR
Bathrooms
1
Floor Area
34.65 sqm
For Sale
₱5,850,000
The Linear Makati | 1BR 27sqm Condo for Sale in Makati City
City of Makati
Bedrooms
1 BR
Bathrooms
1
Floor Area
26.92 sqm
For Sale
₱4,250,000
The Linear | 1BR 35sqm Condo for Sale in Makati City
City of Makati
Bedrooms
1 BR
Bathrooms
1
Floor Area
34.60 sqm
Zonal Value Breakdown — The Linear
Official BIR assessment per square meter. Matched via: token_match (LINEAR)
RC
Residential Condo
DO 35-2021
₱160,000/sqm
CC
Commercial Condo
DO 35-2021
₱180,000/sqm
PS
Parking Slot
DO 35-2021
₱126,000/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 Linear.
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
Browse BIR zonal values for nearby projects