BIR Official
2026
Active

Three Salcedo Place Latest Zonal Value

BEL-AIR (SALCEDO VILLAGE), MakatiAyala Land Premier

Housal tracks 9 BIR zonal value entries in Three Salcedo Place (Makati). Zonal values range from ₱60,000/sqm to ₱170,000/sqm (average ₱107,556/sqm). Top classifications: CC (3), PS (3), RC (3). Source: Bureau of Internal Revenue (BIR). Last checked May 17, 2026.

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

Three Salcedo Place Zonal Value

BEL-AIR (SALCEDO VILLAGE), Makati

Current Zonal Value
₱148,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱148,000
/sqm
DO 38-2021
Commercial Condo
₱170,000
/sqm
DO 38-2021
Parking Slot
₱119,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Rent in Three Salcedo Place
1

Zonal Value Breakdown — Three Salcedo Place

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

RC

Residential Condo

DO 38-2021

₱148,000/sqm
CC

Commercial Condo

DO 38-2021

₱170,000/sqm
PS

Parking Slot

DO 38-2021

₱119,000/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 Salcedo Place.

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