Housal tracks 9 BIR zonal value entries in Valero Plaza (Makati). Zonal values range from ₱45,500/sqm to ₱83,000/sqm (average ₱62,278/sqm). Top classifications: CC (3), PS (3), RC (3). Source: Bureau of Internal Revenue (BIR). Last checked October 1, 2026.
Valero Plaza Zonal Value
Makati
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in Valero Plaza1
₱10,000,000
Valero Plaza Condominium | 2BR 64sqm Condo for Sale in Makati City
Bedrooms
2 BR
Bathrooms
2
Floor Area
64.00 sqm
Parking
1
Zonal Value Breakdown — Valero Plaza
Official BIR assessment per square meter. Matched via: Building Name (VALERO PLAZA (formerly CITYLAND CONDO IV))
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 Valero 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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