Housal tracks 8 BIR zonal value entries in The Shang Grand Tower (Makati). Zonal values range from ₱60,000/sqm to ₱270,000/sqm (average ₱158,750/sqm). Top classifications: CC (3), PS (3), RC (3). Source: Bureau of Internal Revenue (BIR). Last checked July 2, 2026.
The Shang Grand Tower Zonal Value
SAN LORENZO, Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in The Shang Grand Tower1
₱20,000,000
The Shang Grand Tower | 1BR 78sqm Condo for Sale in Makati City
Bedrooms
1 BR
Bathrooms
1
Floor Area
78.00 sqm
Parking
1
Zonal Value Breakdown — The Shang Grand Tower
Official BIR assessment per square meter. Matched via: Building Name (THE SHANG GRAND TOWER)
Residential Condo
DO 37-2021
Commercial Condo
DO 37-2021
Parking Slot
DO 37-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to The Shang Grand Tower.
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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