Metro Manila, Metro Manila · RDO 047, 048, 049, 050 (East Makati, West Makati, North Makati City, South Makati)
Effective: 1/8/2022
Quick Summary: City of Makati has residential zonal values ranging from ₱40,000 to ₱550,000 per sqm based on BIR RDO 047, 048, 049, 050 (East Makati, West Makati, North Makati City, South Makati).
24 barangays
These zonal values are published by BIR RDO 047, 048, 049, 050 (East Makati, West Makati, North Makati City, South Makati) and represent the minimum taxable value per square meter for properties in City of Makati.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
Data Source: Bureau of Internal Revenue (BIR), Philippines
Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)
Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.