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2026
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THE RESIDENCES AT Latest Zonal Value

City of Makati

Housal tracks 5 BIR zonal value entries in THE RESIDENCES AT (City of Makati). Zonal values range from ₱60,000/sqm to ₱230,000/sqm (average ₱132,000/sqm). Top classifications: RC (3), CC (1), PS (1). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.

Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:1
BIR Official

THE RESIDENCES AT Zonal Value

City of Makati

Current Zonal Value
₱230,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱230,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in THE RESIDENCES AT.

Zonal Value Breakdown — THE RESIDENCES AT

Official BIR assessment per square meter. Matched via: Building Name (THE RESIDENCES AT)

RC

Residential Condo

DO 37-2021

₱230,000/sqm

What This Zonal Value Covers

RCResidential Condo

Each classification has a separate BIR-assessed value per square meter applicable to THE RESIDENCES AT.

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