Housal tracks 5 BIR zonal value entries in The Manansala (Makati). Zonal values range from ₱180,000/sqm to ₱280,000/sqm (average ₱221,200/sqm). Top classifications: CC (2), RC (2), PS (1). Source: Bureau of Internal Revenue (BIR). Last checked November 15, 2026.
The Manansala Zonal Value
BANGKAL, Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in The Manansala1
₱10,000,000
The Manansala | 36.99sqm Condo for Sale in Makati
Bedrooms
Studio
Bathrooms
1
Floor Area
36.99 sqm
Parking
1
Zonal Value Breakdown — The Manansala
Official BIR assessment per square meter. Matched via: Building Name (THE MANANSALA)
Residential Condo
DO 35-2021
Commercial Condo
DO 35-2021
Parking Slot
DO 35-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to The Manansala.
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
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