BIR Official
2026
Active

Two Central Latest Zonal Value

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

Two Central Zonal Value

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 Two Central
4

Two Central | 2BR 106sqm Condo for Sale in Makati City
For Sale

₱17,000,000

Two Central | 2BR 106sqm Condo for Sale in Makati City

City of Makati

Bedrooms

2 BR

Bathrooms

2

Floor Area

106.00 sqm

Two Central | 1BR 59sqm Condo for Sale in Makati City
For Sale

₱12,000,000

Two Central | 1BR 59sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

59.20 sqm

Parking

1

Two Central | 1BR 62sqm Condo for Sale in Makati City
For Sale

₱11,000,000

Two Central | 1BR 62sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

62.20 sqm

Two Central | 1BR 59sqm Condo for Sale in Makati City
For Sale

₱11,000,000

Two Central | 1BR 59sqm Condo for Sale in Makati City

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

59.20 sqm

Zonal Value Breakdown — Two Central

Official BIR assessment per square meter. Matched via: Building Name (TWO 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 Two 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