BIR Zonal Values in City of Makati
Makati is a city in Metro Manila with 23 barangays and 1357 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱40,000 to ₱550,000/sqm, with a median of ₱120,000/sqm. Commercial values range from ₱53,000 to ₱940,000/sqm. The highest residential zonal value is ₱550,000/sqm at Park Central (condominium) in Urdaneta. Makati falls under BIR RDO 047, 048, 049, 050, latest schedule effective 1/8/2022. PSGC code 1380300000.
Metro Manila · RDO 047, 048, 049, 050 (East Makati, West Makati, North Makati City, South Makati)
DO 35-2021, DO 36-2021, DO 37-2021 +1 more · Effective: 1/8/2022
PSGC 1380300000
Data last verified 2026-10-14 · see recent updates
City of Makati Zonal Value Highlights (2026)
- Highest Commercial
- ₱940,000/sqm
- Ayala Avenue (EDSA to Gil Puyat), Bel-Air
- Highest Residential
- ₱550,000/sqm
- Park Central (condominium) (Ayala Ave.), Urdaneta
- Most Affordable
- ₱40,000/sqm
- Bormaheco Executive Suites (condominium) (Suez, Makati City), Santa Cruz
- Median Residential
- ₱120,000
- Median Commercial
- ₱170,000
- Barangays
- 23
- Streets Indexed
- 1,357
- Buildings / Condos
- 476
Transfer taxes
Estimated transfer taxes in City of Makati
At the median residential zonal value of ₱120,000/sqm:
- For a 50sqm property (zonal basis ₱6,000,000): estimated CGT ₱360,000, DST ₱90,000, total ₱450,000.Zonal basis ₱6,000,000CGT ₱360,000 · DST ₱90,000₱450,000 estimated total
- For a 100sqm property (zonal basis ₱12,000,000): estimated CGT ₱720,000, DST ₱180,000, total ₱900,000.Zonal basis ₱12,000,000CGT ₱720,000 · DST ₱180,000₱900,000 estimated total
- For a 200sqm property (zonal basis ₱24,000,000): estimated CGT ₱1,440,000, DST ₱360,000, total ₱1,800,000.Zonal basis ₱24,000,000CGT ₱1,440,000 · DST ₱360,000₱1,800,000 estimated total
Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.
Which RDO covers your property?
City of Makati spans 4 BIR Revenue District Offices, grouped here by the office whose Department Order set each barangay's current zonal values. RDO 047 (East Makati) is the source for 1 barangay including San Lorenzo. RDO 048 (West Makati) is the source for 5 barangays including Bangkal, Magallanes, and Palanan. RDO 049 (North Makati City) is the source for 11 barangays including Carmona, Guadalupe Viejo, and Kasilawan. RDO 050 (South Makati) is the source for 6 barangays including Bel-Air, Dasmariñas, and Forbes Park. The RDO that issued a barangay's schedule is generally the office handling Capital Gains Tax and Documentary Stamp Tax for property transactions there, and which zonal value schedule applies.
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱900,000
- Zonal basis
- ₱12M
- CGT 6%
- ₱720,000
- DST 1.5%
- ₱180,000
23 barangays
Barangays in City of Makati
- UrdanetaResidential: ₱127,000 - ₱550,000 Commercial: ₱149,000 - ₱929,00033 streets · RDO 050₱550,000from ₱127,000
- PoblacionResidential: ₱100,000 - ₱350,000 Commercial: ₱120,000 - ₱400,000141 streets · RDO 049₱350,000from ₱100,000
- Forbes ParkResidential: ₱220,000 - ₱338,000 Commercial: ₱400,000 - ₱414,00033 streets · RDO 050₱338,000from ₱220,000
- San LorenzoResidential: ₱75,000 - ₱310,000 Commercial: ₱75,000 - ₱940,000185 streets · RDO 047₱310,000from ₱75,000
- Bel-AirResidential: ₱74,000 - ₱300,000 Commercial: ₱65,000 - ₱940,000216 streets · RDO 050₱300,000from ₱74,000
- DasmariñasResidential: ₱275,000 - ₱300,000 Commercial: ₱343,000 - ₱425,00039 streets · RDO 050₱300,000from ₱275,000
- Guadalupe ViejoResidential: ₱60,000 - ₱300,000 Commercial: ₱82,500 - ₱350,00042 streets · RDO 049₱300,000from ₱60,000
- CarmonaResidential: ₱100,000 - ₱250,000 Commercial: ₱150,000 - ₱300,00022 streets · RDO 049₱250,000from ₱100,000
- OlympiaResidential: ₱60,000 - ₱250,000 Commercial: ₱80,000 - ₱275,00063 streets · RDO 049₱250,000from ₱60,000
- San AntonioResidential: ₱60,000 - ₱250,000 Commercial: ₱80,000 - ₱450,00069 streets · RDO 049₱250,000from ₱60,000
- La PazResidential: ₱60,000 - ₱245,000 Commercial: ₱85,000 - ₱250,00030 streets · RDO 049₱245,000from ₱60,000
- Pio del PilarResidential: ₱43,000 - ₱220,000 Commercial: ₱53,000 - ₱357,00091 streets · RDO 048₱220,000from ₱43,000
- BangkalResidential: ₱48,000 - ₱200,000 Commercial: ₱57,000 - ₱338,00051 streets · RDO 048₱200,000from ₱48,000
- MagallanesResidential: ₱100,000 - ₱200,000 Commercial: ₱200,000 - ₱358,00037 streets · RDO 048₱200,000from ₱100,000
- Santa CruzResidential: ₱40,000 - ₱200,000 Commercial: ₱70,000 - ₱250,00036 streets · RDO 049₱200,000from ₱40,000
- TejerosResidential: ₱70,000 - ₱200,000 Commercial: ₱80,000 - ₱250,00041 streets · RDO 049₱200,000from ₱70,000
- ValenzuelaResidential: ₱45,000 - ₱200,000 Commercial: ₱55,000 - ₱250,00028 streets · RDO 049₱200,000from ₱45,000
- PalananResidential: ₱70,000 - ₱195,000 Commercial: ₱80,000 - ₱295,00049 streets · RDO 048₱195,000from ₱70,000
- PinagkaisahanResidential: ₱118,000 - ₱163,000 Commercial: ₱180,000 - ₱300,00033 streets · RDO 050₱163,000from ₱118,000
- SingkamasResidential: ₱70,000 - ₱150,000 Commercial: ₱77,000 - ₱180,00019 streets · RDO 049₱150,000from ₱70,000
- Guadalupe NuevoResidential: ₱83,000 - ₱140,000 Commercial: ₱155,000 - ₱300,00041 streets · RDO 050₱140,000from ₱83,000
- San IsidroResidential: ₱105,000 - ₱135,000 Commercial: ₱110,000 - ₱295,00039 streets · RDO 048₱135,000from ₱105,000
- KasilawanResidential: ₱80,000 - ₱100,000 Commercial: ₱150,00019 streets · RDO 049₱100,000from ₱80,000
RDO 049 · North Makati City
11 barangays
RDO 050 · South Makati
6 barangays
RDO 048 · West Makati
5 barangays
RDO 047 · East Makati
1 barangay
Method and law
About These Values
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:
- 6%Capital Gains Tax (6%)
- 1.5%Documentary Stamp Tax (1.5%)
- LGUTransfer Tax (varies by LGU)
Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.
RA 12001 (RPVARA) timeline
1/8/2022
Last BIR schedule update for City of Makati.
July 5, 2024
RA 12001 (RPVARA) takes effect. BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31).
July 5, 2026
The law required SMVs to be updated within two years of its effectivity. The real property tax amnesty on penalties, surcharges, and interest ends (Sec. 30).
Until an SMV is approved
Where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29).
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.