BIR Official
2026
Active

Three Central Latest Zonal Value

BEL-AIR (SALCEDO VILLAGE), MakatiMegaworld Corporation
Department Order:DO 38-2021
Status:Current / Active
Classifications:3
BIR Official

Three Central Zonal Value

BEL-AIR (SALCEDO VILLAGE), Makati

Current Zonal Value
₱200,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱200,000
/sqm
DO 38-2021
Commercial Condo
₱250,000
/sqm
DO 38-2021
Parking Slot
₱175,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Three Central
5

Three Central | 2BR 80sqm Condo for Sale in Makati City
For Sale

₱17,000,000

Three Central | 2BR 80sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

80.00 sqm

Parking

1

Three Central | Studio 41sqm Condo for Sale in Makati City
For Sale

₱8,000,000

Three Central | Studio 41sqm Condo for Sale in Makati City

City of Makati

Bathrooms

1

Floor Area

41.10 sqm

Three Central | Studio 41sqm Condo for Sale in Makati City
For Sale

₱7,000,000

Three Central | Studio 41sqm Condo for Sale in Makati City

City of Makati

Bathrooms

1

Floor Area

41.10 sqm

Parking

1

Three Central | Studio 41sqm Condo for Sale in Makati City
For Sale

₱7,000,000

Three Central | Studio 41sqm Condo for Sale in Makati City

City of Makati

Bathrooms

1

Floor Area

41.10 sqm

Three Central | 1BR 47sqm Condo for Sale in Makati City
For Sale

₱7,000,000

Three Central | 1BR 47sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

46.70 sqm

For Rent in Three Central
1

Three Central Tower | 2BR 80sqm Condo for Rent in Makati City
For Rent

₱75,000

Three Central Tower | 2BR 80sqm Condo for Rent in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

80.00 sqm

Parking

1

Zonal Value Breakdown — Three Central

Official BIR assessment per square meter. Matched via: Building Name (THREE CENTRAL)

RC

Residential Condo

DO 38-2021

₱200,000/sqm
CC

Commercial Condo

DO 38-2021

₱250,000/sqm
PS

Parking Slot

DO 38-2021

₱175,000/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 Three Central.

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