Makati City, Metro Manila · RDO ()
Effective: 2021
Bel-air (Salcedo Village) is a barangay in Makati City, Metro Manila with 145 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). Street-level residential values range from ₱63,000 to ₱285,000 per square meter, with a median of ₱118,000/sqm. The highest-valued residential street is SHANG SALCEDO PLACE at ₱285,000/sqm. Commercial zonal values reach up to ₱940,000/sqm. The majority of classified streets (89%) carry commercial zoning. These values are used by the BIR as the minimum basis for computing capital gains tax and documentary stamp tax on property transactions in Bel-air (Salcedo Village).
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
No zonal value available for residential properties in Bel-air (Salcedo Village).
This is an estimate based on the BIR zonal value only. Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Transfer tax (varies by LGU) and other fees are not included. Consult a licensed tax professional for exact computations.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Bel-air (Salcedo Village) | ₱0 | ₱565,000 | - |
↳ 139 CORPORATE CENTER(VALERO) | ₱108,000 | ₱155,000 | - |
↳ 6797 AYALA AVE. CONDO (SLC Building)(AYALA AVE.) | ₱190,000 | ₱271,000 | - |
↳ 88 CORPORATE CENTER(VALERO) | ₱111,000 | ₱159,000 | - |
↳ ACI GROUP BLDG.(H.V. DELA COSTA) | ₱150,000 | ₱214,000 | - |
↳ ACT TOWER(H.V. DELA COSTA) | ₱84,000 | ₱120,000 | - |
↳ ADAMSON CENTER(L.P. LEVISTE) | ₱85,000 | ₱121,000 | - |
↳ AGUIRRE BLDG.(TORDESILLAS) | ₱65,000 | ₱93,000 | - |
↳ ALFARO PLACE (formerly Cityland Condo VII) - (146 ALFARO PLACE)(L.P. LEVISTE) | ₱102,000 | ₱124,000 | - |
↳ ALGO CENTER (formerly CHAMPACA II CONDO)(L.P. LEVISTE) | ₱96,000 | ₱137,000 | - |
↳ ALPAP I BLDG(L.P. LEVISTE) | ₱63,000 | ₱90,000 | - |
↳ ALPHA SALCEDO(H.V. DELA COSTA) | ₱112,000 | ₱137,000 | - |
↳ ANTEL CORPORATE CENTER(VALERO) | ₱95,000 | ₱135,000 | - |
↳ ANTEL PLATINUM TOWER(VALERO) | ₱135,000 | ₱163,000 | - |
↳ ATHENAEUM BUILDING (ATHENAEUM CONDOMINIUM)(deleted)(L.P. LEVISTE) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱128,000 | - |
↳ AVIGNON TOWER(H.V. DELA COSTA) | ₱115,000 | ₱135,000 | - |
↳ AYALA AVENUE(EDSA TO GIL PUYAT) | - | ₱940,000 | - |
↳ AYALA AVENUE(PASESO DE ROXAS TO GIL PUYAT) New building identified in the 8th revision | - | ₱0 | - |
↳ AYALA LIFE-FGU CTR. CONDO(AYALA AVE.) | ₱189,000 | ₱269,000 | - |
↳ AYALA TRIANGLE TOWER I & EXCHANGE PLAZA(AYALA AVE.) | ₱193,000 | ₱275,000 | - |
↳ BA LEPANTO(PASEO DE ROXAS) | ₱98,000 | ₱140,000 | - |
↳ BANCO DE ORO PLAZA (now FIRST E-BANK CONDO CORP.)(PASEO DE ROXAS) | ₱98,000 | ₱140,000 | - |
↳ BAUTISTA(PASESO DE ROXAS TO GIL PUYAT) | - | ₱565,000 | - |
↳ BDO CORPORATE CENTER NORTH TOWER(MAKATI AVE. COR H.V. DELA COSTA) | ₱118,000 | ₱168,000 | - |
↳ BDO CORPORATE CENTER SOUTH TOWER(MAKATI AVE. COR H.V. DELA COSTA) | ₱118,000 | ₱168,000 | - |
↳ BDO EQUITABLE TOWER(PASEO DE ROXAS) | ₱142,000 | ₱203,000 | - |
↳ BDO PARKING(VALERO) No recommended value in 8th revision, not covered by CCT | ₱0 | - | - |
↳ BPI CARD CENTER(PASEO DE ROXAS) | ₱122,000 | ₱175,000 | - |
↳ BPI PASEO(PASEO DE ROXAS) Building already exists but with no assigned value in the 7th revision, assigned ZV in the 8th revision | ₱114,000 | ₱163,000 | - |
↳ CAMBRIDGE CENTRE(TORDESILLAS) | ₱87,000 | ₱125,000 | - |
↳ CCH BLDG. (Demolished, now used as Parking Lot)(L.P. LEVISTE) | - | ₱0 | - |
↳ CENTRUM II(VALERO) | ₱87,000 | ₱113,000 | - |
↳ CHATHAM HOUSE(VALERO) | ₱89,000 | ₱128,000 | - |
↳ CHINA BANKING CORP(PASEO DE ROXAS) Building already exists but with no assigned value in the 7th revision, assigned ZV in the 8th revision | ₱114,000 | ₱163,000 | - |
↳ CITADINES SALCEDO MAKATI(VALERO) | ₱200,000 | ₱250,000 | - |
↳ CITIBANK CENTER(deleted)(PASEO DE ROXAS) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱190,000 | - |
↳ CITIBANK TOWER(deleted)(VALERO) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱225,000 | - |
↳ CITYLAND 10 TOWER I(deleted)(H.V. DELA COSTA) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱65,000 | - |
↳ CITYLAND 10 TOWER II(deleted)(H.V. DELA COSTA) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱72,000 | - |
↳ CITYLAND HERRERA TOWER(deleted)(VALERO COR V.A. RUFINO) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱84,000 | - |
↳ CLASSICA I(H.V. DELA COSTA) | ₱108,000 | ₱122,000 | - |
↳ CLASSICA TOWER(H.V. DELA COSTA) | ₱119,000 | ₱135,000 | - |
↳ COCOLIFE BUILDING(AYALA AVE.) | ₱184,000 | ₱263,000 | - |
↳ CORDOVA CONDOMINIUM(VALERO) | ₱84,000 | ₱100,000 | - |
↳ COSMOPOLITAN TOWER(VALERO) | ₱87,000 | ₱100,000 | - |
↳ COUNTRY SPACE I(H.V. DELA COSTA) | ₱70,000 | ₱100,000 | - |
↳ CROWN TOWER(H.V. DELA COSTA) | ₱131,000 | ₱158,000 | - |
↳ DON CHUA LAMKO(deleted)(H.V. DELA COSTA) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱112,000 | - |
↳ EASTON PLACE(VALERO) | ₱140,000 | ₱165,000 | - |
↳ ELIZABETH PLACE(H.V. DELA COSTA) | ₱159,000 | ₱197,000 | - |
↳ ESCALA(LP LEVISTE) New building identified in the 8th revision | ₱160,000 | ₱208,000 | - |
↳ EURO VILLA III(L.P. LEVISTE) | ₱113,000 | ₱148,000 | - |
↳ FINMAN CENTER (formerly MERCHANTS BANK CENTER)(deleted)(TORDESILLAS) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱128,000 | - |
↳ FORBES TOWER (FRASER PLACE)(VALERO) | ₱188,000 | ₱225,000 | - |
↳ FOUR SEASONS SALCEDO(TORDESILLAS) | ₱250,000 | ₱300,000 | - |
↳ FRABELLE PLAZA(BAUTISTA) Building already exists but with no assigned value in the 7th revision, assigned ZV in the 8th revision | ₱0 | ₱175,000 | - |
↳ GALLARDO(PASESO DE ROXAS TO GIL PUYAT) | - | ₱565,000 | - |
↳ GERCON PLAZA(MAKATI AVE.) No recommended value in 8th revision, not covered by CCT | ₱0 | ₱0 | - |
↳ GERONIMO(PASESO DE ROXAS TO GIL PUYAT) | - | ₱565,000 | - |
↳ GF & PARTNERS(deleted)(H.V. DELA COSTA) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱120,000 | - |
↳ GLOBAL ENTERPRISES BUILDING(deleted)(H.V. DELA COSTA) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱173,000 | - |
↳ GLOBE TELECOM VALERO TELEPARK BLDG.(deleted)(VALERO) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱205,000 | - |
↳ GRAND SOHO MAKATI(H.V. DELA COSTA) | ₱135,000 | ₱160,000 | - |
↳ GRAND TOWER(L.P. LEVISTE) | ₱118,000 | ₱135,000 | - |
↳ GT TOWER INTERNATIONAL(deleted)(AYALA AVE. COR H.V. DELA COSTA) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱263,000 | - |
↳ H.V. DELA COSTA(PASESO DE ROXAS TO GIL PUYAT) Building already exists but with no assigned value in the 7th revision, assigned ZV in the 8th revision | - | ₱575,000 | - |
↳ HEART TOWER(VALERO) | ₱100,000 | ₱105,000 | - |
↳ INFINITY TOWER (formerly SOMERSET SALCEDO)(H.V. DELA COSTA) | ₱178,000 | ₱197,000 | - |
↳ INSULAR LIFE(deleted)(AYALA AVE.) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱181,000 | - |
↳ ISLAND PLAZA(L.P. LEVISTE) | ₱123,000 | ₱152,000 | - |
↳ KPMG CENTER(deleted)(AYALA AVE.) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱273,000 | - |
↳ L.P. LEVISTE(PASESO DE ROXAS TO GIL PUYAT) | - | ₱565,000 | - |
↳ L'ERMITAGE(L.P. LEVISTE) | ₱93,000 | ₱114,000 | - |
↳ LAKANDULA(PASESO DE ROXAS TO GIL PUYAT) | - | ₱565,000 | - |
↳ LE DOMAINE(TORDESILLAS) | ₱120,000 | ₱150,000 | - |
↳ LE GRAND(VALERO) | ₱103,000 | ₱124,000 | - |
↳ LE METROPOLE CONDO(H.V. DELA COSTA) | ₱95,000 | ₱116,000 | - |
↳ LE TRIOMPHE(H.V. DELA COSTA) | ₱160,000 | ₱180,000 | - |
↳ LIBERTY CENTER(deleted)(L.P. LEVISTE) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱140,000 | - |
↳ LIBERTY PLAZA(deleted)(H.V. DELA COSTA) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱160,000 | - |
↳ LIRO VILLE APARTMENTS(L.P. LEVISTE) | ₱117,000 | ₱130,000 | - |
↳ LKG TOWER(deleted)(AYALA AVE.) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱255,000 | - |
↳ LPL CENTER(L.P. LEVISTE) | ₱100,000 | ₱119,000 | - |
↳ LPL MANOR(L.P. LEVISTE) | ₱100,000 | ₱119,000 | - |
↳ LPL MANSIONS(L.P. LEVISTE) | ₱100,000 | ₱119,000 | - |
↳ LPL PLAZA(L.P. LEVISTE) | ₱100,000 | ₱119,000 | - |
↳ LYCEUM OF THE PHILS. (SDC)(deleted)(L.P. LEVISTE) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱135,000 | - |
↳ MAKATI AVENUE(AYALA AVE TO PASEO DE ROXAS) | - | ₱860,000 | - |
↳ MAKATI AVENUE(PASESO DE ROXAS TO GIL PUYAT) | - | ₱772,000 | - |
↳ MAKATI EXECUTIVE CENTER(deleted)(L.P. LEVISTE) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱81,000 | - |
↳ MANHATTAN SQUARE CONDO(VALERO) | ₱147,000 | ₱167,000 | - |
↳ MAREIC BLDG.(TORDESILLAS) | ₱150,000 | ₱185,000 | - |
↳ MJ PLAZA ([24]/7 Building)(VALERO) | ₱100,000 | ₱115,000 | - |
↳ MONDRAGON BUILDING(H.V. DELA COSTA) | ₱71,000 | ₱101,000 | - |
↳ MSE BUILDING(AYALA AVE.) | ₱142,000 | ₱203,000 | - |
↳ MULTINATIONAL BANCORPORATION CENTER (MULTIBANCOR)(deleted)(AYALA AVE.) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱212,000 | - |
↳ NATIONAL DEVELOPMENT COMPANY(deleted)(TORDESILLAS) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱120,000 | - |
↳ NOBEL PLAZA(VALERO) | ₱95,000 | ₱108,000 | - |
↳ ONE CENTRAL (NEW)(H.V. DELA COSTA) | ₱195,000 | ₱235,000 | - |
↳ ONE LAFAYETTE SQUARE CONDO(L.P. LEVISTE) | ₱140,000 | ₱170,000 | - |
↳ ONE PACIFIC PLACE(H.V. DELA COSTA) | ₱154,000 | ₱181,000 | - |
↳ ONE SALCEDO PLACE(TORDESILLAS COR VELASQUES) | ₱145,000 | ₱166,000 | - |
↳ ORIENT MANSION(TORDESILLAS) | ₱90,000 | ₱107,000 | - |
↳ OSG HOUSE(deleted)(TORDESILLAS) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱58,000 | ₱82,000 | - |
↳ PARC REGENT(H.V. DELA COSTA) | ₱95,000 | ₱109,000 | - |
↳ PARKLANE CONDOMINIUM(H.V. DELA COSTA) | ₱103,000 | ₱114,000 | - |
↳ PASEO CENTER(deleted)(H.V. DELA COSTA) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱131,000 | ₱188,000 | - |
↳ PASEO DE ROXAS(deleted)(MAKATI AVE TO SEN GIL PUYAT AVE) Zonal value for RC was deleted because the building is purely for office/commercial use | - | ₱0 | - |
↳ PASEO DE ROXAS(AYALA AVE TO PMAKATI AVE) | - | ₱782,000 | - |
↳ PASEO HEIGHTS(LP LEVISTE) New building identified in the 8th revision | ₱193,000 | ₱208,000 | - |
↳ PASEO PARKVIEW TOWER I & II (PASEO PARKVIEW TOWER)(VALERO) | ₱130,000 | ₱158,000 | - |
↳ PB COM TOWER(VALERO) No recommended value in 8th revision, not covered by CCT | ₱0 | ₱0 | - |
↳ PCCI CORPORATE CENTER(deleted)(VALERO) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱73,000 | ₱105,000 | - |
↳ PDCP BANK CENTER(deleted) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱71,000 | ₱101,000 | - |
↳ PEAK TOWER(L.P. LEVISTE) | ₱123,000 | ₱141,000 | - |
↳ PENINSULA COURT(PASEO DE ROXAS) Building already exists but with no assigned value in the 7th revision, assigned ZV in the 8th revision | ₱84,000 | ₱120,000 | - |
↳ PHILAMLIFE TOWER (PASEO DE ROXAS)(PASEO DE ROXAS) | ₱165,000 | ₱235,000 | - |
↳ PHILAMLIFE TOWER (PHILAMLIFE SALCEDO)(L.P. LEVISTE) | ₱86,000 | ₱123,000 | - |
↳ PHILCOM BLDG(PASEO DE ROXAS) Building already exists but with no assigned value in the 7th revision, assigned ZV in the 8th revision | ₱84,000 | ₱120,000 | - |
↳ PLANTERSBANK BUILDING(H.V. DELA COSTA) | ₱107,000 | ₱153,000 | - |
↳ PLAZA ROYALE(L.P. LEVISTE) | ₱100,000 | ₱124,000 | - |
↳ PONTE SALCEDO(VALERO) | ₱131,000 | ₱153,000 | - |
↳ PRINCE TOWER(TORDESILLAS) | ₱115,000 | ₱123,000 | - |
↳ RCBC PLAZA(AYALA AVE.) | ₱203,000 | ₱290,000 | - |
↳ ROBINSON'S SUMMIT CENTER(deleted) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱184,000 | ₱263,000 | - |
↳ SAGITTARIUS CONDOMINIUM(H.V. DELA COSTA) | ₱85,000 | ₱103,000 | - |
↳ SALCEDO MANSIONS(TORDESILLAS) | ₱123,000 | ₱133,000 | - |
↳ SALCEDO PARK TOWER (SALCEDO PARK TWIN TOWER)(H.V. DELA COSTA) | ₱106,000 | ₱123,000 | - |
↳ SALCEDO SKY SUITE(HV DELA COSTA) New building identified in the 8th revision | ₱225,000 | ₱262,000 | - |
↳ SALCEDO SQUARE(L.P. LEVISTE) | ₱206,000 | ₱240,000 | - |
↳ SALCEDO TOWER(H.V. DELA COSTA) | ₱165,000 | ₱185,000 | - |
↳ SAN AGUSTIN(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - |
↳ SANCHEZ(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - |
↳ SB CARD CENTER(H.V. DELA COSTA) No recommended value in 8th revision, not covered by CCT | ₱0 | ₱0 | - |
↳ SEDENO(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - |
↳ SHANG SALCEDO PLACE(H.V. DELA COSTA) | ₱285,000 | ₱350,000 | - |
↳ SHELL HOUSE(H.V. DELA COSTA) No recommended value in 8th revision, not covered by CCT | ₱0 | ₱0 | - |
↳ SIGNA DESIGNER RESIDENCES(VALERO) New building identified in the 8th revision | ₱170,000 | ₱192,000 | - |
↳ SMART TOWER No recommended value in 8th revision, not covered by CCT | ₱0 | ₱0 | - |
↳ SOLAR CENTURY TOWER(deleted) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱77,000 | ₱110,000 | - |
↳ SOLIMAN(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - |
↳ SPLENDIDO GARDENS SALCEDO(H.V. DELA COSTA) | ₱97,000 | ₱108,000 | - |
↳ STRATOSPHERE(VALERO) New building identified in the 8th revision | ₱195,000 | ₱220,000 | - |
↳ TELECOMS PLAZA(VALERO) No recommended value in 8th revision, not covered by CCT | ₱0 | ₱0 | - |
↳ THE GENTRY RESIDENCES(VALERO) New building identified in the 8th revision | ₱173,000 | ₱198,000 | - |
↳ THE PEARL BANK CENTER(deleted)(VALERO) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱0 | ₱151,000 | - |
↳ THE PICASSO SERVICED RESIDENCES(L.P. LEVISTE) | ₱191,000 | ₱213,000 | - |
↳ THE REGENCY AT SALCEDO (THE REGENCY)(TORDESILLAS) | ₱180,000 | ₱200,000 | - |
↳ THE WORLD CENTRE(H.V. DELA COSTA) New building identified in the 8th revision | ₱133,000 | ₱190,000 | - |
↳ THREE CENTRAL(VALERO) New building identified in the 8th revision | ₱200,000 | ₱250,000 | - |
↳ THREE SALCEDO PLACE(TORDESILLAS) | ₱148,000 | ₱170,000 | - |
↳ TIFFANY PLACE(L.P. LEVISTE) | ₱153,000 | ₱168,000 | - |
↳ TOLEDO(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - |
↳ TORDESILLAS(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - |
↳ TOWER 6789 (ALPHALAND MAKATI TOWER) (NEW)(L.P. LEVISTE) No recommended value in 8th revision, not covered by CCT | ₱0 | ₱0 | - |
↳ TRAFALGAR PLAZA(deleted)(L.P. LEVISTE) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱69,000 | ₱98,000 | - |
↳ TWO CENTRAL(VALERO) New building identified in the 8th revision | ₱200,000 | ₱250,000 | - |
↳ TWO LAFAYETTE CONDO(TORDESILLAS) | ₱140,000 | ₱165,000 | - |
↳ TWO SALCEDO PLACE(TORDESILLAS) | ₱145,000 | ₱161,000 | - |
↳ UCPB BUILDING(TORDESILLAS) No recommended value in 8th revision, not covered by CCT | ₱0 | ₱0 | - |
↳ V CORPORATE CENTER(L.P. LEVISTE) | ₱175,000 | ₱250,000 | - |
↳ V. MADRIGAL (VICENTE MADRIGAL)(deleted) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱164,000 | ₱235,000 | - |
↳ V.A. RUFINO(AYALA AVE TO PMAKATI AVE) | - | ₱570,000 | - |
↳ VALERO(AYALA AVE TO PMAKATI AVE) Building already exists but with no assigned value in the 7th revision, assigned ZV in the 8th revision | - | ₱570,000 | - |
↳ VALERO CARPARK(VALERO) | ₱73,000 | ₱104,000 | - |
↳ VALERO GRAND SUITES(VALERO) New building identified in the 8th revision | ₱200,000 | ₱250,000 | - |
↳ VALERO PLAZA (formerly CITYLAND CONDO IV)(VALERO) | ₱74,000 | ₱83,000 | - |
↳ VALERO TOWER(VALERO) | ₱83,000 | ₱94,000 | - |
↳ VELAZQUEZ(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - |
↳ VERNIDA IV (VERNIDA CONDOMINIUM IV)(deleted)(VALERO) Zonal value for RC was deleted because the building is purely for office/commercial use | ₱57,000 | ₱81,000 | - |
↳ VILLAR(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - |
↳ WESTGATE PLAZA(H.V. DELA COSTA) | ₱108,000 | ₱128,000 | - |
↳ Y TOWER II(L.P. LEVISTE) | ₱95,000 | ₱108,000 | - |
↳ ACCM(VALERO) No recommended value in 8th revision, not covered by CCT | - | - | - |
↳ ATENEO PROFESSIONAL SCHOOLS(H.V. DELA COSTA) No recommended value in 8th revision, not covered by CCT | - | - | - |
↳ CHURCH OF JESUS CHRIST(H.V. DELA COSTA) No recommended value in 8th revision, not covered by CCT | - | - | - |
↳ INT'L. BAPTIST CHURCH OF MANILA(H.V. DELA COSTA) | - | - | - |
↳ JEWISH SYNAGOGUE(H.V. DELA COSTA) | - | - | - |
These zonal values are published by BIR RDO () and represent the minimum taxable value per square meter for properties in Bel-air (Salcedo Village), Makati City.
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.