BIR Official
2026
Active

Twin Towers Latest Zonal Value

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

Twin Towers Zonal Value

Makati City

Current Zonal Value
₱175,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱175,000
/sqm
DO 38-2021
Commercial Condo
₱205,000
/sqm
DO 38-2021
Parking Slot
₱143,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Twin Towers
2

Twin Towers | 2BR 271sqm Condo for Sale in Makati City
For Sale

₱90,000,000

Twin Towers | 2BR 271sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

271.00 sqm

Parking

1

For Sale: Newly Renovated 3-BR Unit at Apartment Ridge Twin Tower, Makati
For Sale

₱65,000,000

For Sale: Newly Renovated 3-BR Unit at Apartment Ridge Twin Tower, Makati

City of Makati

Bedrooms

3 BR

Bathrooms

4

Floor Area

270.00 sqm

Parking

2

For Rent in Twin Towers
2

Twin Towers | 2BR 271sqm Condo for Rent in Makati City
For Rent

₱250,000

Twin Towers | 2BR 271sqm Condo for Rent in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

3

Floor Area

271.00 sqm

Parking

2

Twin Towers | 3BR 271sqm Condo for Rent in Makati City
For Rent

₱200,000

Twin Towers | 3BR 271sqm Condo for Rent in Makati City

City of Makati

Bedrooms

3 BR

Bathrooms

3

Floor Area

271.00 sqm

Parking

2

Zonal Value Breakdown — Twin Towers

Official BIR assessment per square meter. Matched via: Building Name (THE TWIN TOWERS)

RC

Residential Condo

DO 38-2021

₱175,000/sqm
CC

Commercial Condo

DO 38-2021

₱205,000/sqm
PS

Parking Slot

DO 38-2021

₱143,000/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 Twin Towers.

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