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
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