BIR Official
2026
Active

Westgate Plaza Latest Zonal Value

BEL-AIR (SALCEDO VILLAGE), MakatiCentury Properties
Department Order:DO 38-2021
Status:Current / Active
Classifications:3
BIR Official

Westgate Plaza Zonal Value

BEL-AIR (SALCEDO VILLAGE), Makati

Current Zonal Value
₱108,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱108,000
/sqm
DO 38-2021
Commercial Condo
₱128,000
/sqm
DO 38-2021
Parking Slot
₱90,000
/sqm
DO 38-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Westgate Plaza
1

Westgate Plaza | 1BR 48sqm Condo for Sale in Makati City - Salcedo Village
For Sale

₱7,000,000

Westgate Plaza | 1BR 48sqm Condo for Sale in Makati City - Salcedo Village

City of Makati

Bedrooms

1 BR

Bathrooms

1

Floor Area

47.50 sqm

Zonal Value Breakdown — Westgate Plaza

Official BIR assessment per square meter. Matched via: Building Name (WESTGATE PLAZA)

RC

Residential Condo

DO 38-2021

₱108,000/sqm
CC

Commercial Condo

DO 38-2021

₱128,000/sqm
PS

Parking Slot

DO 38-2021

₱90,000/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 Westgate 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