Three Central Latest Zonal Value
Housal tracks 4 BIR zonal value entries in Three Central (Makati). Zonal values range from ₱140,000/sqm to ₱250,000/sqm (average ₱191,250/sqm). Top classifications: PS (2), CC (1), RC (1). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.
Three Central Zonal Value
BEL-AIR (SALCEDO VILLAGE), Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Three Central5
₱17,000,000
Three Central | 2BR 80sqm Condo for Sale in Makati City
Bedrooms
2 BR
Bathrooms
2
Floor Area
80.00 sqm
Parking
1
₱8,000,000
Three Central | Studio 41sqm Condo for Sale in Makati City
Bathrooms
1
Floor Area
41.10 sqm
₱7,000,000
Three Central | Studio 41sqm Condo for Sale in Makati City
Bathrooms
1
Floor Area
41.10 sqm
₱7,000,000
Three Central | 1BR 47sqm Condo for Sale in Makati City
Bedrooms
1 BR
Bathrooms
1
Floor Area
46.70 sqm
₱7,000,000
Three Central | Studio 41sqm Condo for Sale in Makati City
Bathrooms
1
Floor Area
41.10 sqm
Parking
1
For Rent in Three Central2
₱75,000
Three Central Tower | 2BR 80sqm Condo for Rent in Makati City
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)
Residential Condo
DO 38-2021
Commercial Condo
DO 38-2021
Parking Slot
DO 38-2021
What This Zonal Value Covers
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
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