UPPER PLAZA Latest Zonal Value
Housal tracks 12 BIR zonal value entries in UPPER PLAZA (City of Makati). Zonal values range from ₱10,000/sqm to ₱115,000/sqm (average ₱60,750/sqm). Top classifications: RR (9), CR (3). Source: Bureau of Internal Revenue (BIR). Last checked October 6, 2026.
UPPER PLAZA Zonal Value
West Rembo, City of Makati
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — UPPER PLAZA
Official BIR assessment per square meter. Matched via: Building Name (UPPER PLAZA EXT., UPPER PLAZA ROAD.3, UPPER PLAZA)
Residential Regular
DO 38-2021
Commercial Regular
DO 38-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to UPPER PLAZA.
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
More Zonal Values in West Rembo
Browse BIR zonal values for nearby projects
West Rembo
More in City of Makati
SENTA MAKATI CONDOMINIUM Latest Zonal Value
City of Makati
SUNNETTE TOWER Latest Zonal Value
Poblacion
Jp Rizal Commercial Building For Sale Latest Zonal Value
City of Makati
SAN LORENZO VILLAGE SIDE Latest Zonal Value
San Lorenzo
INFINITY TOWER (formerly SOMERSET SALCEDO) Latest Zonal Value
Bel-Air
A. Venue Suites Condo Latest Zonal Value
City of Makati
LONAL CONDOMINIUM Latest Zonal Value
Valenzuela
BORMAHECO EXECUTIVE SUITES Latest Zonal Value
Santa Cruz
Greenbelt Exelcior Latest Zonal Value
City of Makati
LIBERTY PLAZA Latest Zonal Value
Bel-Air