The zonal value is the BIR's floor price per square metre for land and condominium units. Capital gains tax, documentary stamp tax and the local transfer tax are computed on the highest of the selling price, the zonal value and the assessor's value. These figures summarise 1,967 street and building entries in the current BIR schedule for Makati, effective 22 December 2021 or later.
Work out the taxes on a sale with the transfer tax calculator →
Zonal values in other Metro Manila cities
Median value per square metre across every entry in the schedule, with the lowest and highest in brackets.
| Classification | Entries | ₱ per sq m: median (range) |
|---|---|---|
| Residential condo (RC) | 361 | ₱127,000 (₱40,000–₱550,000) |
| Commercial condo (CC) | 433 | ₱150,000 (₱53,000–₱423,000) |
| Residential lot (RR) | 723 | ₱120,000 (₱70,000–₱338,000) |
| Commercial lot (CR) | 450 | ₱180,000 (₱77,000–₱940,000) |
Median per square metre, with the range across the area's streets and buildings in brackets. The exact value for a property depends on its street, vicinity and classification in the BIR schedule.
| Barangay | Residential condo (RC) | Commercial condo (CC) | Residential lot (RR) | Commercial lot (CR) |
|---|---|---|---|---|
| Bangkal | ₱70,000 (₱48,000–₱200,000) | ₱67,000 (₱57,000–₱203,000) | ₱103,000 (₱83,000–₱148,000) | ₱128,000 (₱103,000–₱338,000) |
| Bel-Air | ₱200,000 (₱90,000–₱300,000) | ₱240,000 (₱110,000–₱350,000) | ₱250,000 (₱200,000–₱250,000) | ₱412,500 (₱300,000–₱500,000) |
| Bel-Air (Salcedo Village) | ₱123,000 (₱74,000–₱285,000) | ₱151,500 (₱65,000–₱350,000) | – | ₱565,000 (₱565,000–₱940,000) |
| Carmona | ₱190,000 (₱130,000–₱250,000) | ₱250,000 (₱160,000–₱300,000) | ₱100,000 (₱100,000–₱150,000) | ₱165,000 (₱150,000–₱180,000) |
| Dasmariñas Village | – | – | ₱300,000 (₱275,000–₱300,000) | ₱343,000 (₱343,000–₱425,000) |
| Forbes Park Village | ₱220,000 | – | ₱338,000 | ₱400,000 (₱400,000–₱414,000) |
| Guadalupe Nuevo | ₱140,000 (₱83,000–₱140,000) | ₱185,000 | ₱120,000 (₱120,000–₱135,000) | ₱170,000 (₱155,000–₱300,000) |
| Guadalupe Viejo | ₱292,500 (₱60,000–₱300,000) | ₱137,500 (₱82,500–₱300,000) | ₱120,000 (₱120,000–₱300,000) | ₱330,000 (₱200,000–₱350,000) |
| Kasilawan | – | – | ₱80,000 (₱80,000–₱100,000) | ₱150,000 |
| La Paz | ₱80,000 (₱60,000–₱80,000) | ₱85,000 | ₱100,000 (₱100,000–₱245,000) | ₱220,000 (₱120,000–₱250,000) |
| Magallanes | ₱130,000 (₱130,000–₱200,000) | – | ₱163,000 (₱130,000–₱188,000) | ₱219,500 (₱200,000–₱358,000) |
| Olympia | ₱60,000 | ₱80,000 | ₱100,000 (₱100,000–₱250,000) | ₱150,000 (₱120,000–₱275,000) |
| Palanan | ₱89,000 (₱70,000–₱133,000) | ₱108,000 (₱80,000–₱150,000) | ₱120,000 (₱108,000–₱195,000) | ₱148,000 (₱133,000–₱295,000) |
| Pinagkaisahan | ₱140,500 (₱118,000–₱163,000) | – | ₱123,000 (₱123,000–₱162,000) | ₱250,000 (₱180,000–₱300,000) |
| Pio Del Pilar | ₱89,000 (₱43,000–₱220,000) | ₱119,000 (₱53,000–₱240,000) | ₱91,000 (₱81,000–₱154,000) | ₱116,000 (₱95,000–₱357,000) |
| Poblacion | ₱170,000 (₱100,000–₱350,000) | ₱200,000 (₱120,000–₱400,000) | ₱150,000 (₱100,000–₱300,000) | ₱180,000 (₱150,000–₱400,000) |
| San Antonio | ₱95,000 (₱60,000–₱200,000) | ₱120,000 (₱80,000–₱240,000) | ₱100,000 (₱80,000–₱250,000) | ₱145,000 (₱100,000–₱450,000) |
| San Isidro | ₱117,000 (₱105,000–₱119,000) | ₱120,000 (₱110,000–₱127,000) | ₱120,000 (₱115,000–₱135,000) | ₱142,000 (₱139,000–₱295,000) |
| San Lorenzo | ₱135,000 (₱75,000–₱310,000) | ₱147,500 (₱75,000–₱370,000) | – | – |
| San Lorenzo (Legazpi Village) | – | – | – | ₱455,000 (₱400,000–₱940,000) |
| San Lorenzo - Ayala Center | – | – | – | ₱750,000 |
| San Lorenzo - San Lorenzo Village | – | – | ₱200,000 (₱200,000–₱245,000) | – |
| Santa Cruz | ₱65,000 (₱40,000–₱150,000) | ₱87,500 (₱70,000–₱160,000) | ₱100,000 (₱100,000–₱200,000) | ₱120,000 (₱120,000–₱250,000) |
| Sincamas | – | – | ₱70,000 (₱70,000–₱150,000) | ₱130,000 (₱77,000–₱180,000) |
| Tejeros | ₱110,000 (₱110,000–₱120,000) | ₱120,000 (₱120,000–₱130,000) | ₱80,000 (₱70,000–₱200,000) | ₱150,000 (₱80,000–₱250,000) |
| Urdaneta Village | ₱225,000 (₱127,000–₱550,000) | ₱181,000 (₱149,000–₱423,000) | ₱222,000 (₱220,000–₱250,000) | ₱750,000 (₱700,000–₱929,000) |
| Valenzuela | ₱62,500 (₱45,000–₱120,000) | ₱60,000 (₱55,000–₱80,000) | ₱120,000 (₱120,000–₱200,000) | ₱160,000 (₱140,000–₱250,000) |
BIR revises each district's schedule by Department Order. A value applies from its effective date until the next revision.
| Revenue District Office | Department Order | Effective |
|---|---|---|
| RDO 47, East Makati City | 037-2021 | 22 December 2021 |
| RDO 48, West Makati City | 036-2021 | 22 December 2021 |
| RDO 49, North Makati City | 035-2021 | 8 January 2022 |
| RDO 50, South Makati City | 038-2021 | 22 December 2021 |
Multiply the zonal value per square metre by the unit's floor area (or the lot area) to get the zonal value of the property, then compare it with the price in the deed of sale. Taxes use the higher figure.
Condominium units use the RC or CC value for their building where BIR lists one; land uses the RR or CR value for its street. Check the BIR schedule for the exact entry before filing.