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ToolsZonal ValuesMetro ManilaCity of MakatiAYALA CENTER (MAKATI COMMERCIAL CENTER)

BIR Zonal Values in Brgy. AYALA CENTER (MAKATI COMMERCIAL CENTER), City of Makati

City of Makati, Metro Manila · RDO 047, 048, 049, 050 (East Makati, West Makati, North Makati City, South Makati)

Effective: 1998-01-13

AYALA CENTER (MAKATI COMMERCIAL CENTER) Zonal Value Summary (2026)

AYALA CENTER (MAKATI COMMERCIAL CENTER) is a barangay in City of Makati, Metro Manila with 42 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). Commercial zonal values reach up to ₱230,000/sqm. The majority of classified streets (100%) 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 AYALA CENTER (MAKATI COMMERCIAL CENTER).

Residential
-
Commercial
₱73,333
/sqm
Industrial
-
Estimate Your Property Tax in AYALA CENTER (MAKATI COMMERCIAL CENTER)

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

No zonal value available for residential properties in AYALA CENTER (MAKATI COMMERCIAL CENTER).

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.

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Zone Type Distribution

Commercial42 of 42 streets (100%)

Street Rankings

Top 3 Commercial Streets
  1. 1.EAST DRIVE₱230,000/sqm
  2. 2.NORTH DRIVE₱230,000/sqm
  3. 3.HOTEL DRIVE₱230,000/sqm

Streets by Vicinity

Salcedo Street
7 streets
  • CATTLEYA CONDOMINIUM-
  • CENTRUM CONDOMINIUM-
  • CONCORDE COND.-
  • FEDMAN SUITE COND.-
  • STATE CONDOMINIUM II-
  • +2 more streets
Herrera Street
5 streets
  • CITYLAND III-
  • CRISTINA COND.-
  • CYPRESS GARDEN-
  • EUROVILLA COND.-
  • MEDICAL TOWERS-
Perea Street
4 streets
  • GREENBELT MANSION-
  • JACKSON COND.-
  • MAYFAIR MANSION-
  • SUNRISE TERRACE-
Amorsolo Street
3 streets
  • AMOROSOLO CONDOMINIUM-
  • ALEXANDRE HOUSE CONDOMINIUM-
  • VERNIDA COND.-
Legaspi Street
3 streets
  • LEGASPI PARK VIEW-
  • LEGASPI TOWERS-
  • WINDSOR TOWER-
Aguirre Street
2 streets
  • CACHO GONZALES CONDOMINIUM-
  • W.W. COND.-
Amorsolo St
2 streets
  • LEGASPI APARTMENT-
  • VERNIDA I-
Streets
42
Avg Commercial
₱73,333

Zonal Values by Street

LocationResidentialCommercialIndustrialCC
AYALA CENTER (MAKATI COMMERCIAL CENTER)----
↳ EAST DRIVE
-₱230,000--
↳ NORTH DRIVE
-₱230,000--
↳ HOTEL DRIVE
-₱230,000--
↳ POSTAL DRIVE
-₱230,000--
↳ SOUTH DRIVE
-₱230,000--
↳ WEST DRIVE
-₱230,000--
↳ AMOROSOLO CONDOMINIUM(Amorsolo Street)
-₱42,000-₱42,000
↳ ALEXANDRE HOUSE CONDOMINIUM(Amorsolo Street)
-₱42,000-₱42,000
↳ ASIA TOWER(Paseo de Roxas)
-₱68,000-₱68,000
↳ ASIAN MANSION(Dela, Rosa St)
-₱48,000-₱48,000
↳ CACHO GONZALES CONDOMINIUM(Aguirre Street)
-₱48,000-₱48,000
↳ CATTLEYA CONDOMINIUM(Salcedo Street)
-₱48,000-₱48,000
↳ CENTRUM CONDOMINIUM(Salcedo Street)
-₱42,000-₱42,000
↳ CITYLAND III(Herrera Street)
-₱42,000-₱42,000
↳ COLONADE RES.(Legaspi St)
-₱42,000-₱42,000
↳ CONCORDE COND.(Salcedo Street)
-₱42,000-₱42,000
↳ CORINTHIAN PLAZA(P. De Roxas St)
-₱68,000-₱68,000
↳ CRISTINA COND.(Herrera Street)
-₱42,000-₱42,000
↳ CYPRESS GARDEN(Herrera Street)
-₱41,500-₱41,500
↳ EUROVILLA COND.(Herrera Street)
-₱41,500-₱41,500
↳ FEDMAN SUITE COND.(Salcedo Street)
-₱41,500-₱41,500
↳ FIRST MIDLAND(Gamboa Street)
-₱41,500-₱41,500
↳ FRABELLA I(Rada St)
-₱68,000-₱68,000
↳ GREENBELT MANSION(Perea Street)
-₱48,000-₱48,000
↳ JACKSON COND.(Perea Street)
-₱53,000-₱53,000
↳ LEGASPI APARTMENT(Amorsolo St)
-₱41,500-₱41,500
↳ LEGASPI PARK VIEW(Legaspi Street)
-₱41,500-₱41,500
↳ LEGASPI TOWERS(Legaspi Street)
-₱41,500-₱41,500
↳ MAYFAIR MANSION(Perea Street)
-₱41,500-₱41,500
↳ MEDICAL TOWERS(Herrera Street)
-₱41,500-₱41,500
↳ PERLA MANSION(C. Palanca Street)
-₱48,000-₱48,000
↳ PRINCE PLAZA I(Legaspi St.)
-₱48,000-₱48,000
↳ PRINCE PLAZA II(Dela Rosa Street)
-₱48,000-₱48,000
↳ RUFINO PACIFIC TOWERS(Ayala Ave)
-₱68,000-₱68,000
↳ STATE CONDOMINIUM II(Salcedo Street)
-₱63,000-₱63,000
↳ SUNRISE TERRACE(Perea Street)
-₱41,500-₱41,500
↳ VERNIDA I(Amorsolo St)
-₱48,000-₱48,000
↳ VERNIDA COND.(Amorsolo Street)
-₱41,500-₱41,500
↳ W.W. COND.(Aguirre Street)
-₱41,500-₱41,500
↳ WINDSOR TOWER(Legaspi Street)
-₱41,500-₱41,500
↳ ZETA COND.(Salcedo Street)
-₱41,500-₱41,500
↳ ALL OTHER CONDOMINIUMS/(Salcedo Street)
-₱53,000-₱53,000

Frequently Asked Questions about AYALA CENTER (MAKATI COMMERCIAL CENTER)

How many streets have BIR zonal values in AYALA CENTER (MAKATI COMMERCIAL CENTER)?
There are 42 streets with published BIR zonal value classifications in AYALA CENTER (MAKATI COMMERCIAL CENTER), City of Makati. The breakdown by zone type: 42 commercial (100%).
What is the commercial zonal value in AYALA CENTER (MAKATI COMMERCIAL CENTER)?
The barangay-level commercial zonal value in AYALA CENTER (MAKATI COMMERCIAL CENTER) is ₱73,333 per square meter. At the street level, commercial values go up to ₱230,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Makati

ARNAIZ P. DEL PILAR NORTHARNAIZ P. DEL PILAR SOUTHBangkalBel-AirCarmonaCONDOMINIUMS
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 AYALA CENTER (MAKATI COMMERCIAL CENTER), 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:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

BIR Zonal Values Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.