BIR Official
2026
Active

The Stratosphere Latest Zonal Value

Department Order:DO 38-2021
Status:Current / Active
Classifications:3
BIR Official

The Stratosphere Zonal Value

BANGKAL, Makati

Current Zonal Value
₱195,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱195,000
/sqm
DO 38-2021
Commercial Condo
₱220,000
/sqm
DO 38-2021
Parking Slot
₱154,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in The Stratosphere
6

The Stratosphere | 3BR 225sqm Condo for Sale in Makati City
For Sale

₱65,273,200

The Stratosphere | 3BR 225sqm Condo for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

2

Floor Area

225.08 sqm

Parking

1

The Stratosphere | 3BR 222sqm Condo for Sale in Makati City
For Sale

₱64,336,500

The Stratosphere | 3BR 222sqm Condo for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

2

Floor Area

221.85 sqm

Parking

1

The Stratosphere | 3BR 199sqm Condo for Sale in Makati City
For Sale

₱57,797,000

The Stratosphere | 3BR 199sqm Condo for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

2

Floor Area

199.30 sqm

Parking

1

The Stratosphere | 3BR 199sqm Condo for Sale in Makati City
For Sale

₱57,652,000

The Stratosphere | 3BR 199sqm Condo for Sale in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

2

Floor Area

198.80 sqm

Parking

1

The Stratosphere | 2BR 131sqm Condo for Sale in Makati City
For Sale

₱37,845,000

The Stratosphere | 2BR 131sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

130.50 sqm

Parking

1

The Stratosphere | 2BR 126sqm Condo for Sale in Makati City
For Sale

₱36,458,800

The Stratosphere | 2BR 126sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

125.72 sqm

Parking

1

For Rent in The Stratosphere
2

The Stratosphere | 1BR 55sqm Condo for Rent in Makati City
For Rent

₱45,000

The Stratosphere | 1BR 55sqm Condo for Rent in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

55.00 sqm

Parking

1

The Stratosphere | 1BR 55sqm Condo for Rent in Makati City
For Rent

₱55,000

The Stratosphere | 1BR 55sqm Condo for Rent in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

55.00 sqm

Parking

1

Zonal Value Breakdown — The Stratosphere

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

RC

Residential Condo

DO 38-2021

₱195,000/sqm
CC

Commercial Condo

DO 38-2021

₱220,000/sqm
PS

Parking Slot

DO 38-2021

₱154,000/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 Stratosphere.

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