BIR Official
2026
Active

VM CONDO Latest Zonal Value

City of Makati
Department Order:DO 37-2021
Effective:Dec 21, 2021
Status:Current / Active
Classifications:3
BIR Official

VM CONDO Zonal Value

City of Makati

Current Zonal Value
₱146/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱146
/sqm
DO 37-2021
Commercial Condo
₱90,000
/sqm
DO 37-2021
Parking Slot
₱65,000
/sqm
DO 37-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in VM CONDO.

Zonal Value Breakdown — VM CONDO

Official BIR assessment per square meter. Matched via: Building Name (VM CONDO)

RC

Residential Condo

DO 37-2021

₱146/sqm
CC

Commercial Condo

DO 37-2021

₱90,000/sqm
PS

Parking Slot

DO 37-2021

₱65,000/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 VM CONDO.

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