Housal tracks 4 BIR zonal value entries in Two 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 November 15, 2026.
Two Central Zonal Value
Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Two Central4
₱17,000,000
Two Central | 2BR 106sqm Condo for Sale in Makati City
Bedrooms
2 BR
Bathrooms
2
Floor Area
106.00 sqm
₱12,000,000
Two Central | 1BR 59sqm Condo for Sale in Makati City
Bedrooms
1 BR
Bathrooms
1
Floor Area
59.20 sqm
Parking
1
₱11,000,000
Two Central Property For Sale in City of Makati — Unit 004884 · 1BR 59.2sqm · ₱11M
Bedrooms
1 BR
Bathrooms
1
Floor Area
59.20 sqm
₱11,000,000
Two Central Property For Sale in City of Makati — Unit 004877 · 1BR 62.2sqm · ₱11M
Bedrooms
1 BR
Bathrooms
1
Floor Area
62.20 sqm
Zonal Value Breakdown — Two Central
Official BIR assessment per square meter. Matched via: Building Name (TWO 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 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
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