City of Makati, Metro Manila · RDO 047, 048, 049, 050 (East Makati, West Makati, North Makati City, South Makati)
Effective: 1/8/2022
Bel-Air is a barangay in City of Makati, Metro Manila with 193 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱171,826 per square meter. Street-level residential values range from ₱74,000 to ₱300,000 per square meter, with a median of ₱160,000/sqm. The highest-valued residential street is THE ALPHALAND MAKATI PLACE at ₱300,000/sqm. Commercial zonal values reach up to ₱940,000/sqm. The majority of classified streets (85%) 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.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Bel-Air barangay-level residential value of ₱171,826/sqm
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 | PS | RC | CC |
|---|---|---|---|---|---|---|
| Bel-Air | - | - | - | - | - | - |
↳ AMAPOLA(Estrella - Mercedes) | ₱250,000 | - | - | - | - | - |
↳ ANTARES(Jupiter - Mercedes) | ₱250,000 | - | - | - | - | - |
↳ ANZA(Makati Ave. - Polaris) | - | ₱350,000 | - | - | - | - |
↳ AQUARIUS(Hydra - Solar) | ₱250,000 | - | - | - | - | - |
↳ ARIES(Mercedes - Taurus) | ₱250,000 | - | - | - | - | - |
↳ ASTEROID(Jupiter - Mercedes) | ₱250,000 | - | - | - | - | - |
↳ ASTRA I(Jupiter - Mercedes) | ₱250,000 | - | - | - | - | - |
↳ AYALA AVENUE(EDSA TO GIL PUYAT) | - | ₱940,000 | - | - | - | - |
↳ AYALA AVENUE (EXTENSION)***(Sen. Gil Puyat - Metropolitan Ave.) | - | ₱350,000 | - | - | - | - |
↳ CANOPUS(Jupiter - Mercedes) | ₱250,000 | - | - | - | - | - |
↳ COMET(Jupiter - Constellation) | ₱250,000 | - | - | - | - | - |
↳ CONSTELLATION(Makati Ave. - Reposo) | ₱250,000 | - | - | - | - | - |
↳ ESTRELLA(J. Rizal - EDSA) | ₱250,000 | - | - | - | - | - |
↳ GALAXY(Jupiter - Mercedes) | ₱250,000 | - | - | - | - | - |
↳ HERCULES(Orbit - Makati Ave.) | ₱250,000 | - | - | - | - | - |
↳ HYDRA(Mercedes - Taurus) | ₱250,000 | - | - | - | - | - |
↳ JUNO(Makati Ave. - Orbit) | ₱250,000 | - | - | - | - | - |
↳ JUPITER(N. Garcia - Zodiac) | - | ₱300,000 | - | - | - | - |
↳ LEO(Solar - Taurus) | ₱250,000 | - | - | - | - | - |
↳ LIBRA(Solar - Taurus) | ₱250,000 | - | - | - | - | - |
↳ MAKATI AVENUE(AYALA AVE TO PASEO DE ROXAS) | - | ₱860,000 | - | - | - | - |
↳ MAKATI AVENUE(PASESO DE ROXAS TO GIL PUYAT) | - | ₱772,000 | - | - | - | - |
↳ MAKATI AVENUE(Bel-Air - 1 Side) | - | ₱500,000 | - | - | - | - |
↳ MAKATI AVENUE(Gil Puyat - Jupiter) | - | ₱500,000 | - | - | - | - |
↳ MAKATI AVENUE(Jupiter - Neptune (Bel Air 2 Side)) | - | ₱500,000 | - | - | - | - |
↳ MALUGAY(Ayala Ave. - Sen. Gil Puyat) | - | ₱425,000 | - | - | - | - |
↳ MARS(Jupiter - Mercedes) | ₱250,000 | - | - | - | - | - |
↳ MERCEDES(P. Burgos - Zodiac) | ₱250,000 | - | - | - | - | - |
↳ MERCURY(Jupiter - Mars) | ₱250,000 | - | - | - | - | - |
↳ N. GARCIA (REPOSO)(Sen. Gil Puyat - Kalayaan Ave.) | ₱250,000 | ₱450,000 | - | - | - | - |
↳ NEPTUNE(N. Garcia - Durban) | ₱250,000 | ₱350,000 | - | - | - | - |
↳ ORBIT(Jupiter - Neptune) | ₱250,000 | - | - | - | - | - |
↳ ORION(Polaris - Mercedes) | ₱250,000 | - | - | - | - | - |
↳ PLANET(Jupiter - Mercedes) | ₱250,000 | - | - | - | - | - |
↳ POLARIS(Jupiter - Mars) | ₱250,000 | ₱350,000 | - | - | - | - |
↳ SATURN(Constellation - Jupiter) | ₱200,000 | - | - | - | - | - |
↳ SEN. GIL PUYAT(P. De Roxas - Ayala Ave (Salcedo Subd)) | - | ₱500,000 | - | - | - | - |
↳ SEN. GIL PUYAT(Ayala (Bel-Air Subd.) - Edsa) | - | ₱400,000 | - | - | - | - |
↳ SOLAR(Hydra - Zodiac) | ₱250,000 | - | - | - | - | - |
↳ STELLA(Hydra - Solar) | ₱250,000 | - | - | - | - | - |
↳ TAURUS(Amapola - Zodiac) | ₱250,000 | - | - | - | - | - |
↳ ZODIAC(Jupiter - Taurus (Lots Backing Edsa)) | ₱250,000 | - | - | - | - | - |
↳ ZODIAC(Jupiter - Taurus (Inner Lots)) | ₱250,000 | - | - | - | - | - |
↳ FAR EAST BANK CENTRE / BPI BUENDIA CENTER(Sen. Gil Puyat Ave. (near Makati Avenue)) | - | ₱200,000 | - | ₱140,000 | - | ₱200,000 |
↳ JAZZ RESIDENCES / SMDC(N. Garcia Cor. Jupiter Ave.) | ₱155,000 | ₱200,000 | - | ₱140,000 | ₱155,000 | ₱200,000 |
↳ LERATO TOWER(Malugay St. Cor Ayala Ext.) | ₱200,000 | ₱250,000 | - | ₱175,000 | ₱200,000 | ₱250,000 |
↳ MIDLAND BUILDING BUENDIA(Sen. Gil Puyat Ave.) | ₱100,000 | ₱110,000 | - | ₱80,000 | ₱100,000 | ₱110,000 |
↳ PACIFIC STAR**(Makati Ave. Cor. Sen. Gil Puyat Ave.) | - | ₱250,000 | - | ₱175,000 | - | ₱250,000 |
↳ PETRON MEGA PLAZA**(Sen Gil Puyat Ave.) | - | ₱200,000 | - | ₱140,000 | - | ₱200,000 |
↳ STAR CENTRUM (CITYLAND VI)(Sen. Gil Puyat Ave.) | ₱90,000 | ₱120,000 | - | ₱84,000 | ₱90,000 | ₱120,000 |
↳ THE ALPHALAND MAKATI PLACE(Malugay St. Cor Ayala Ext.) | ₱300,000 | ₱350,000 | - | ₱245,000 | ₱300,000 | ₱350,000 |
↳ THE COLUMNS AYALA(Sen. Gil Puyat Ave.) | ₱200,000 | ₱250,000 | - | ₱175,000 | ₱200,000 | ₱250,000 |
↳ ALPHA LAND(Ayala Ave. Ext., Malugay St.) | ₱300,000 | ₱350,000 | - | ₱245,000 | ₱300,000 | ₱350,000 |
↳ AIR RESIDENCES / SMDC(Ayala Ave. Ext.) | ₱200,000 | ₱250,000 | - | ₱175,000 | ₱200,000 | ₱250,000 |
↳ KROMA TOWER / ALVEO(Ayala Ave. Ext.) | ₱200,000 | ₱250,000 | - | ₱175,000 | ₱200,000 | ₱250,000 |
↳ CEO FLATS(No. 4 Jupiter St. Cor. Canopus St., Bel-Air Village) | ₱180,000 | ₱230,000 | - | ₱161,000 | ₱180,000 | ₱230,000 |
↳ ENZO BUILDING(Gil Puyat - Jupiter) | ₱150,000 | ₱180,000 | - | ₱126,000 | ₱150,000 | ₱180,000 |
↳ BAUTISTA(EDSA TO GIL PUYAT) | - | ₱565,000 | - | - | - | - |
↳ GALLARDO(EDSA TO GIL PUYAT) | - | ₱565,000 | - | - | - | - |
↳ GERONIMO(EDSA TO GIL PUYAT) | - | ₱565,000 | - | - | - | - |
↳ H.V. DELA COSTA***(EDSA TO GIL PUYAT) | - | ₱575,000 | - | - | - | - |
↳ L.P. LEVISTE(EDSA TO GIL PUYAT) | - | ₱565,000 | - | - | - | - |
↳ LAKANDULA(EDSA TO GIL PUYAT) | - | ₱565,000 | - | - | - | - |
↳ PASEO DE ROXAS(AYALA AVE TO PMAKATI AVE) | - | ₱782,000 | - | - | - | - |
↳ SAN AGUSTIN(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - | - | - | - |
↳ SANCHEZ(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - | - | - | - |
↳ SEDENO(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - | - | - | - |
↳ SOLIMAN(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - | - | - | - |
↳ TOLEDO(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - | - | - | - |
↳ TORDESILLAS(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - | - | - | - |
↳ V.A. RUFINO(AYALA AVE TO PMAKATI AVE) | - | ₱570,000 | - | - | - | - |
↳ VALERO***(AYALA AVE TO PMAKATI AVE) | - | ₱570,000 | - | - | - | - |
↳ VELAZQUEZ(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - | - | - | - |
↳ VILLAR(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - | - | - | - |
↳ ALL OTHER STREETS(AYALA AVE TO PMAKATI AVE) | - | ₱565,000 | - | - | - | - |
↳ 139 CORPORATE CENTER(VALERO) | - | ₱155,000 | - | ₱108,000 | - | ₱155,000 |
↳ 6797 AYALA AVE. CONDO (SLC Building)(AYALA AVE.) | - | ₱271,000 | - | ₱190,000 | - | ₱271,000 |
↳ 88 CORPORATE CENTER(VALERO) | - | ₱159,000 | - | ₱111,000 | - | ₱159,000 |
↳ ACI GROUP BLDG.(H.V. DELA COSTA) | - | ₱214,000 | - | ₱150,000 | - | ₱214,000 |
↳ ACT TOWER(H.V. DELA COSTA) | - | ₱120,000 | - | ₱84,000 | - | ₱120,000 |
↳ ADAMSON CENTER(L.P. LEVISTE) | - | ₱121,000 | - | ₱85,000 | - | ₱121,000 |
↳ AGUIRRE BLDG.(TORDESILLAS) | - | ₱93,000 | - | ₱65,000 | - | ₱93,000 |
↳ ALFARO PLACE (formerly Cityland Condo VII) - (146 ALFARO PLACE)(L.P. LEVISTE) | ₱102,000 | ₱124,000 | - | ₱71,000 | ₱102,000 | ₱124,000 |
↳ ALGO CENTER (formerly CHAMPACA II CONDO)(L.P. LEVISTE) | - | ₱137,000 | - | ₱96,000 | - | ₱137,000 |
↳ ALPAP I BLDG(L.P. LEVISTE) | - | ₱90,000 | - | ₱63,000 | - | ₱90,000 |
↳ ALPHA SALCEDO(H.V. DELA COSTA) | ₱112,000 | ₱137,000 | - | ₱78,000 | ₱112,000 | ₱137,000 |
↳ ANTEL CORPORATE CENTER(VALERO) | - | ₱135,000 | - | ₱95,000 | - | ₱135,000 |
↳ ANTEL PLATINUM TOWER(VALERO) | ₱135,000 | ₱163,000 | - | ₱95,000 | ₱135,000 | ₱163,000 |
↳ AVIGNON TOWER(H.V. DELA COSTA) | ₱115,000 | ₱135,000 | - | ₱80,000 | ₱115,000 | ₱135,000 |
↳ AYALA LIFE-FGU CTR. CONDO(AYALA AVE.) | - | ₱269,000 | - | ₱189,000 | - | ₱269,000 |
↳ AYALA TRIANGLE TOWER I & EXCHANGE PLAZA(AYALA AVE.) | - | ₱275,000 | - | ₱193,000 | - | ₱275,000 |
↳ BA LEPANTO(PASEO DE ROXAS) | - | ₱140,000 | - | ₱98,000 | - | ₱140,000 |
↳ BANCO DE ORO PLAZA (now FIRST E-BANK CONDO CORP.)(PASEO DE ROXAS) | - | ₱140,000 | - | ₱98,000 | - | ₱140,000 |
↳ BDO CORPORATE CENTER NORTH TOWER(MAKATI AVE. COR H.V. DELA COSTA) | - | ₱168,000 | - | ₱118,000 | - | ₱168,000 |
↳ BDO CORPORATE CENTER SOUTH TOWER(MAKATI AVE. COR H.V. DELA COSTA) | - | ₱168,000 | - | ₱118,000 | - | ₱168,000 |
↳ BDO EQUITABLE TOWER(PASEO DE ROXAS) | - | ₱203,000 | - | ₱142,000 | - | ₱203,000 |
↳ BPI CARD CENTER(PASEO DE ROXAS) | - | ₱175,000 | - | ₱122,000 | - | ₱175,000 |
↳ BPI PASEO ***(PASEO DE ROXAS) | - | ₱163,000 | - | ₱114,000 | - | ₱163,000 |
↳ CAMBRIDGE CENTRE(TORDESILLAS) | - | ₱125,000 | - | ₱87,000 | - | ₱125,000 |
↳ CENTRUM II(VALERO) | ₱87,000 | ₱113,000 | - | ₱61,000 | ₱87,000 | ₱113,000 |
↳ CHATHAM HOUSE(VALERO) | - | ₱128,000 | - | ₱89,000 | - | ₱128,000 |
↳ CHINA BANKING CORP ***(PASEO DE ROXAS) | - | ₱163,000 | - | ₱114,000 | - | ₱163,000 |
↳ CITADINES SALCEDO MAKATI(VALERO) | ₱200,000 | ₱250,000 | - | ₱140,000 | ₱200,000 | ₱250,000 |
↳ CLASSICA I(H.V. DELA COSTA) | ₱108,000 | ₱122,000 | - | ₱75,000 | ₱108,000 | ₱122,000 |
↳ CLASSICA TOWER(H.V. DELA COSTA) | ₱119,000 | ₱135,000 | - | ₱83,000 | ₱119,000 | ₱135,000 |
↳ COCOLIFE BUILDING(AYALA AVE.) | - | ₱263,000 | - | ₱184,000 | - | ₱263,000 |
↳ CORDOVA CONDOMINIUM(VALERO) | ₱84,000 | ₱100,000 | - | ₱59,000 | ₱84,000 | ₱100,000 |
↳ COSMOPOLITAN TOWER(VALERO) | ₱87,000 | ₱100,000 | - | ₱61,000 | ₱87,000 | ₱100,000 |
↳ COUNTRY SPACE I(H.V. DELA COSTA) | - | ₱100,000 | - | ₱70,000 | - | ₱100,000 |
↳ CROWN TOWER(H.V. DELA COSTA) | ₱131,000 | ₱158,000 | - | ₱92,000 | ₱131,000 | ₱158,000 |
↳ EASTON PLACE(VALERO) | ₱140,000 | ₱165,000 | - | ₱98,000 | ₱140,000 | ₱165,000 |
↳ ELIZABETH PLACE(H.V. DELA COSTA) | ₱159,000 | ₱197,000 | - | ₱111,000 | ₱159,000 | ₱197,000 |
↳ ESCALA *(LP LEVISTE) | ₱160,000 | ₱208,000 | - | ₱112,000 | ₱160,000 | ₱208,000 |
↳ EURO VILLA III(L.P. LEVISTE) | ₱113,000 | ₱148,000 | - | ₱79,000 | ₱113,000 | ₱148,000 |
↳ FORBES TOWER
(FRASER PLACE)(VALERO) | ₱188,000 | ₱225,000 | - | ₱132,000 | ₱188,000 | ₱225,000 |
↳ FOUR SEASONS SALCEDO(TORDESILLAS) | ₱250,000 | ₱300,000 | - | ₱150,000 | ₱250,000 | ₱300,000 |
↳ GRAND SOHO MAKATI(H.V. DELA COSTA) | ₱135,000 | ₱160,000 | - | ₱94,000 | ₱135,000 | ₱160,000 |
↳ GRAND TOWER(L.P. LEVISTE) | ₱118,000 | ₱135,000 | - | ₱83,000 | ₱118,000 | ₱135,000 |
↳ HEART TOWER(VALERO) | ₱100,000 | ₱105,000 | - | ₱70,000 | ₱100,000 | ₱105,000 |
↳ INFINITY TOWER (formerly SOMERSET SALCEDO)(H.V. DELA COSTA) | ₱178,000 | ₱197,000 | - | ₱125,000 | ₱178,000 | ₱197,000 |
↳ ISLAND PLAZA(L.P. LEVISTE) | ₱123,000 | ₱152,000 | - | ₱86,000 | ₱123,000 | ₱152,000 |
↳ LE DOMAINE(TORDESILLAS) | ₱120,000 | ₱150,000 | - | ₱84,000 | ₱120,000 | ₱150,000 |
↳ LE GRAND(VALERO) | ₱103,000 | ₱124,000 | - | ₱72,000 | ₱103,000 | ₱124,000 |
↳ LE METROPOLE CONDO(H.V. DELA COSTA) | ₱95,000 | ₱116,000 | - | ₱67,000 | ₱95,000 | ₱116,000 |
↳ LE TRIOMPHE(H.V. DELA COSTA) | ₱160,000 | ₱180,000 | - | ₱112,000 | ₱160,000 | ₱180,000 |
↳ L'ERMITAGE(L.P. LEVISTE) | ₱93,000 | ₱114,000 | - | ₱65,000 | ₱93,000 | ₱114,000 |
↳ LIRO VILLE APARTMENTS(L.P. LEVISTE) | ₱117,000 | ₱130,000 | - | ₱82,000 | ₱117,000 | ₱130,000 |
↳ LPL CENTER(L.P. LEVISTE) | ₱100,000 | ₱119,000 | - | ₱70,000 | ₱100,000 | ₱119,000 |
↳ LPL MANOR(L.P. LEVISTE) | ₱100,000 | ₱119,000 | - | ₱70,000 | ₱100,000 | ₱119,000 |
↳ LPL MANSIONS(L.P. LEVISTE) | ₱100,000 | ₱119,000 | - | ₱70,000 | ₱100,000 | ₱119,000 |
↳ LPL PLAZA(L.P. LEVISTE) | ₱100,000 | ₱119,000 | - | ₱70,000 | ₱100,000 | ₱119,000 |
↳ MANHATTAN SQUARE CONDO(VALERO) | ₱147,000 | ₱167,000 | - | ₱103,000 | ₱147,000 | ₱167,000 |
↳ MAREIC BLDG.(TORDESILLAS) | ₱150,000 | ₱185,000 | - | ₱105,000 | ₱150,000 | ₱185,000 |
↳ MJ PLAZA ([24]/7 Building)(VALERO) | ₱100,000 | ₱115,000 | - | ₱70,000 | ₱100,000 | ₱115,000 |
↳ MONDRAGON BUILDING(H.V. DELA COSTA) | - | ₱101,000 | - | ₱71,000 | - | ₱101,000 |
↳ MSE BUILDING(AYALA AVE.) | - | ₱203,000 | - | ₱142,000 | - | ₱203,000 |
↳ NOBEL PLAZA(VALERO) | ₱95,000 | ₱108,000 | - | ₱67,000 | ₱95,000 | ₱108,000 |
↳ ONE CENTRAL (NEW)(H.V. DELA COSTA) | ₱195,000 | ₱235,000 | - | ₱136,000 | ₱195,000 | ₱235,000 |
↳ ONE LAFAYETTE SQUARE CONDO(L.P. LEVISTE) | ₱140,000 | ₱170,000 | - | ₱98,000 | ₱140,000 | ₱170,000 |
↳ ONE PACIFIC PLACE(H.V. DELA COSTA) | ₱154,000 | ₱181,000 | - | ₱108,000 | ₱154,000 | ₱181,000 |
↳ ONE SALCEDO PLACE(TORDESILLAS COR VELASQUES) | ₱145,000 | ₱166,000 | - | ₱102,000 | ₱145,000 | ₱166,000 |
↳ ORIENT MANSION(TORDESILLAS) | ₱90,000 | ₱107,000 | - | ₱63,000 | ₱90,000 | ₱107,000 |
↳ OSG HOUSE **(TORDESILLAS) | - | ₱82,000 | - | ₱58,000 | - | ₱82,000 |
↳ PARC REGENT(H.V. DELA COSTA) | ₱95,000 | ₱109,000 | - | ₱66,000 | ₱95,000 | ₱109,000 |
↳ PARKLANE CONDOMINIUM(H.V. DELA COSTA) | ₱103,000 | ₱114,000 | - | ₱72,000 | ₱103,000 | ₱114,000 |
↳ PASEO CENTER **(H.V. DELA COSTA) | - | ₱188,000 | - | ₱131,000 | - | ₱188,000 |
↳ PASEO HEIGHTS *(LP LEVISTE) | ₱193,000 | ₱208,000 | - | ₱135,000 | ₱193,000 | ₱208,000 |
↳ PASEO PARKVIEW TOWER I & II
(PASEO PARKVIEW TOWER)(VALERO) | ₱130,000 | ₱158,000 | - | ₱91,000 | ₱130,000 | ₱158,000 |
↳ PCCI CORPORATE CENTER **(VALERO) | - | ₱105,000 | - | ₱73,000 | - | ₱105,000 |
↳ PDCP BANK CENTER ** | - | ₱101,000 | - | ₱71,000 | - | ₱101,000 |
↳ PEAK TOWER(L.P. LEVISTE) | ₱123,000 | ₱141,000 | - | ₱86,000 | ₱123,000 | ₱141,000 |
↳ PHILAMLIFE TOWER
(PASEO DE ROXAS)(PASEO DE ROXAS) | - | ₱235,000 | - | ₱165,000 | - | ₱235,000 |
↳ PHILAMLIFE TOWER
(PHILAMLIFE SALCEDO)(L.P. LEVISTE) | - | ₱123,000 | - | ₱86,000 | - | ₱123,000 |
↳ PLANTERSBANK BUILDING(H.V. DELA COSTA) | - | ₱153,000 | - | ₱107,000 | - | ₱153,000 |
↳ PLAZA ROYALE(L.P. LEVISTE) | ₱100,000 | ₱124,000 | - | ₱70,000 | ₱100,000 | ₱124,000 |
↳ PHILCOM BLDG ***(PASEO DE ROXAS) | - | ₱120,000 | - | ₱84,000 | - | ₱120,000 |
↳ PENINSULA COURT ***(PASEO DE ROXAS) | - | ₱120,000 | - | ₱84,000 | - | ₱120,000 |
↳ PONTE SALCEDO(VALERO) | ₱131,000 | ₱153,000 | - | ₱92,000 | ₱131,000 | ₱153,000 |
↳ PRINCE TOWER(TORDESILLAS) | ₱115,000 | ₱123,000 | - | ₱80,000 | ₱115,000 | ₱123,000 |
↳ RCBC PLAZA(AYALA AVE.) | - | ₱290,000 | - | ₱203,000 | - | ₱290,000 |
↳ ROBINSON'S SUMMIT CENTER ** | - | ₱263,000 | - | ₱184,000 | - | ₱263,000 |
↳ SAGITTARIUS CONDOMINIUM(H.V. DELA COSTA) | ₱85,000 | ₱103,000 | - | ₱59,000 | ₱85,000 | ₱103,000 |
↳ SALCEDO MANSIONS(TORDESILLAS) | ₱123,000 | ₱133,000 | - | ₱86,000 | ₱123,000 | ₱133,000 |
↳ SALCEDO PARK TOWER
(SALCEDO PARK TWIN TOWER)(H.V. DELA COSTA) | ₱106,000 | ₱123,000 | - | ₱74,000 | ₱106,000 | ₱123,000 |
↳ SALCEDO SQUARE(L.P. LEVISTE) | ₱206,000 | ₱240,000 | - | ₱144,000 | ₱206,000 | ₱240,000 |
↳ SALCEDO SKY SUITE *(HV DELA COSTA) | ₱225,000 | ₱262,000 | - | ₱158,000 | ₱225,000 | ₱262,000 |
↳ SALCEDO TOWER(H.V. DELA COSTA) | ₱165,000 | ₱185,000 | - | ₱116,000 | ₱165,000 | ₱185,000 |
↳ SHANG SALCEDO PLACE(H.V. DELA COSTA) | ₱285,000 | ₱350,000 | - | ₱200,000 | ₱285,000 | ₱350,000 |
↳ SIGNA DESIGNER RESIDENCES *(VALERO) | ₱170,000 | ₱192,000 | - | ₱119,000 | ₱170,000 | ₱192,000 |
↳ SOLAR CENTURY TOWER ** | - | ₱110,000 | - | ₱77,000 | - | ₱110,000 |
↳ SPLENDIDO GARDENS SALCEDO(H.V. DELA COSTA) | ₱97,000 | ₱108,000 | - | ₱68,000 | ₱97,000 | ₱108,000 |
↳ STRATOSPHERE *(VALERO) | ₱195,000 | ₱220,000 | - | ₱137,000 | ₱195,000 | ₱220,000 |
↳ THE GENTRY RESIDENCES *(VALERO) | ₱173,000 | ₱198,000 | - | ₱121,000 | ₱173,000 | ₱198,000 |
↳ THE PICASSO SERVICED RESIDENCES(L.P. LEVISTE) | ₱191,000 | ₱213,000 | - | ₱134,000 | ₱191,000 | ₱213,000 |
↳ THE REGENCY AT SALCEDO
(THE REGENCY)(TORDESILLAS) | ₱180,000 | ₱200,000 | - | ₱126,000 | ₱180,000 | ₱200,000 |
↳ THE WORLD CENTRE *(H.V. DELA COSTA) | - | ₱190,000 | - | ₱133,000 | - | ₱190,000 |
↳ THREE CENTRAL *(VALERO) | ₱200,000 | ₱250,000 | - | ₱140,000 | ₱200,000 | ₱250,000 |
↳ THREE SALCEDO PLACE(TORDESILLAS) | ₱148,000 | ₱170,000 | - | ₱103,000 | ₱148,000 | ₱170,000 |
↳ TIFFANY PLACE(L.P. LEVISTE) | ₱153,000 | ₱168,000 | - | ₱107,000 | ₱153,000 | ₱168,000 |
↳ TRAFALGAR PLAZA **(L.P. LEVISTE) | - | ₱98,000 | - | ₱69,000 | - | ₱98,000 |
↳ TWO CENTRAL *(VALERO) | ₱200,000 | ₱250,000 | - | ₱140,000 | ₱200,000 | ₱250,000 |
↳ TWO LAFAYETTE CONDO(TORDESILLAS) | ₱140,000 | ₱165,000 | - | ₱98,000 | ₱140,000 | ₱165,000 |
↳ TWO SALCEDO PLACE(TORDESILLAS) | ₱145,000 | ₱161,000 | - | ₱102,000 | ₱145,000 | ₱161,000 |
↳ V CORPORATE CENTER(L.P. LEVISTE) | - | ₱250,000 | - | ₱175,000 | - | ₱250,000 |
↳ V. MADRIGAL
(VICENTE MADRIGAL) ** | - | ₱235,000 | - | ₱164,000 | - | ₱235,000 |
↳ VALERO CARPARK(VALERO) | - | ₱104,000 | - | ₱73,000 | - | ₱104,000 |
↳ VALERO GRAND SUITES*(VALERO) | ₱200,000 | ₱250,000 | - | ₱140,000 | ₱200,000 | ₱250,000 |
↳ VALERO PLAZA (formerly CITYLAND CONDO IV)(VALERO) | ₱74,000 | ₱83,000 | - | ₱52,000 | ₱74,000 | ₱83,000 |
↳ VALERO TOWER(VALERO) | ₱83,000 | ₱94,000 | - | ₱58,000 | ₱83,000 | ₱94,000 |
↳ VERNIDA IV
(VERNIDA CONDOMINIUM IV) **(VALERO) | - | ₱81,000 | - | ₱57,000 | - | ₱81,000 |
↳ WESTGATE PLAZA(H.V. DELA COSTA) | ₱108,000 | ₱128,000 | - | ₱75,000 | ₱108,000 | ₱128,000 |
↳ Y TOWER II(L.P. LEVISTE) | ₱95,000 | ₱108,000 | - | ₱66,000 | ₱95,000 | ₱108,000 |
↳ N. GARCIA (REPOSO)(St. Andrew The Apostle Parish) | - | - | - | - | - | - |
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 Bel-Air, 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.