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ToolsZonal ValuesMetro ManilaCity of MakatiMAKATI COMMERCIAL CENTER

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

City of Makati, Metro Manila · BIR RDOs 047, 048, 049, 050

Effective: 1996-07-12

MAKATI COMMERCIAL CENTER Zonal Value Summary (2026)

MAKATI COMMERCIAL CENTER is a barangay in City of Makati, Metro Manila with 47 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). Commercial zonal values reach up to ₱220,000/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 MAKATI COMMERCIAL CENTER.

Residential
-
Commercial
₱68,298
/sqm
Industrial
-
Estimate Your Property Tax in 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 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

Commercial47 of 47 streets (100%)

Street Rankings

Top 3 Commercial Streets
  1. 1.EAST DRIVE₱220,000/sqm
  2. 2.NORTH DRIVE₱220,000/sqm
  3. 3.HOTEL DRIVE₱220,000/sqm

Streets by Vicinity

SALCEDO STREET
7 streets
  • CATTLEYA CONDOMINIUM-
  • CENTRUM CONDOMINIUM-
  • CONCORDE CONDOMINIUM-
  • FEDMAN SUITE CONDOMINIUM-
  • STATE CONDOMINIUM II-
  • +2 more streets
HERRERA STREET
5 streets
  • CITYLAND III-
  • CRISTINA CONDOMINIUM-
  • CYPRESS GARDEN-
  • EUROVILLA CONDOMINIUM-
  • MEDICAL TOWERS-
AMORSOLO STREET
4 streets
  • AMORSOLO CONDOMINIUM-
  • ALEXANDRE HOUSE CONDOMINIUM-
  • LEGASPI APARTMENT-
  • VERNIDA CONDOMINIUM-
PEREA STREET
4 streets
  • GREENBELT MANSION-
  • JACKSON CONDOMINIUM-
  • MAYFAIR MANSION-
  • SUNRISE TERRACE-
LEGASPI STREET
3 streets
  • LEGASPI PARK VIEW-
  • LEGASPI TOWERS-
  • WINDSOR TOWER-
AGUIRRE STREET
2 streets
  • CACHO GONZALES CONDOMINIUM-
  • W.W. CONDOMINIUM-
LEGASPI ST
2 streets
  • COLONADE RES.-
  • PRINCE PLAZA I-
Streets
47
Avg Commercial
₱68,298

Zonal Values by Street

LocationResidentialCommercialIndustrialCC
MAKATI COMMERCIAL CENTER----
↳ EAST DRIVE
-₱220,000--
↳ NORTH DRIVE
-₱220,000--
↳ HOTEL DRIVE
-₱220,000--
↳ POSTAL DRIVE
-₱220,000--
↳ SOUTH DRIVE
-₱220,000--
↳ WEST DRIVE
-₱220,000--
↳ AMORSOLO CONDOMINIUM(AMORSOLO STREET)
-₱40,000-₱40,000
↳ ALEXANDRE HOUSE CONDOMINIUM(AMORSOLO STREET)
-₱40,000-₱40,000
↳ ASIA TOWER(PASEO DE ROXAS)
-₱65,000-₱65,000
↳ ASIAN MANSION(DELA ROSA ST)
-₱45,000-₱45,000
↳ CACHO GONZALES CONDOMINIUM(AGUIRRE STREET)
-₱45,000-₱45,000
↳ CATTLEYA CONDOMINIUM(SALCEDO STREET)
-₱45,000-₱45,000
↳ CENTRUM CONDOMINIUM(SALCEDO STREET)
-₱40,000-₱40,000
↳ CITYLAND III(HERRERA STREET)
-₱40,000-₱40,000
↳ COLONADE RES.(LEGASPI ST)
-₱40,000-₱40,000
↳ CONCORDE CONDOMINIUM(SALCEDO STREET)
-₱40,000-₱40,000
↳ CORINTHIAN PLAZA(P. DE ROXAS ST)
-₱65,000-₱65,000
↳ CRISTINA CONDOMINIUM(HERRERA STREET)
-₱40,000-₱40,000
↳ CYPRESS GARDEN(HERRERA STREET)
-₱40,000-₱40,000
↳ EUROVILLA CONDOMINIUM(HERRERA STREET)
-₱40,000-₱40,000
↳ FEDMAN SUITE CONDOMINIUM(SALCEDO STREET)
-₱40,000-₱40,000
↳ FIRST MIDLAND(GAMBOA STREET)
-₱40,000-₱40,000
↳ FRABELLA I(RADA ST)
-₱65,000-₱65,000
↳ GREENBELT MANSION(PEREA STREET)
-₱45,000-₱45,000
↳ JACKSON CONDOMINIUM(PEREA STREET)
-₱50,000-₱50,000
↳ LEGASPI APARTMENT(AMORSOLO STREET)
-₱40,000-₱40,000
↳ LEGASPI PARK VIEW(LEGASPI STREET)
-₱40,000-₱40,000
↳ LEGASPI TOWERS(LEGASPI STREET)
-₱40,000-₱40,000
↳ MAYFAIR MANSION(PEREA STREET)
-₱40,000-₱40,000
↳ MEDICAL TOWERS(HERRERA STREET)
-₱40,000-₱40,000
↳ PERLA MANSION(C. PALANCA STREET)
-₱45,000-₱45,000
↳ PRINCE PLAZA I(LEGASPI ST)
-₱45,000-₱45,000
↳ PRINCE PLAZA II(DELA ROSA STREET)
-₱45,000-₱45,000
↳ RUFINO PACIFIC TOWER(AYALA AVE)
-₱65,000-₱65,000
↳ STATE CONDOMINIUM II(SALCEDO STREET)
-₱60,000-₱60,000
↳ SUNRISE TERRACE(PEREA STREET)
-₱40,000-₱40,000
↳ VERNIDA I(AMORSOLO ST)
-₱45,000-₱45,000
↳ VERNIDA CONDOMINIUM(AMORSOLO STREET)
-₱40,000-₱40,000
↳ W.W. CONDOMINIUM(AGUIRRE STREET)
-₱40,000-₱40,000
↳ WINDSOR TOWER(LEGASPI STREET)
-₱40,000-₱40,000
↳ ZETA CONDOMINIUM(SALCEDO STREET)
-₱40,000-₱40,000
↳ ALL OTHER CONDOMINIUMS/(SALCEDO STREET)
-₱50,000-₱50,000
↳ EDSA
-₱50,000--
↳ GREENBELT DRIVE
-₱50,000--
↳ NORTH WEST MALL
-₱50,000--
↳ SOUTH EAST DRIVE
-₱50,000--
↳ COMM'L AND IND'L BLDGS.
-₱70,000-₱70,000

Frequently Asked Questions about MAKATI COMMERCIAL CENTER

How many streets have BIR zonal values in MAKATI COMMERCIAL CENTER?
There are 47 streets with published BIR zonal value classifications in MAKATI COMMERCIAL CENTER, City of Makati. The breakdown by zone type: 47 commercial (100%).
What is the commercial zonal value in MAKATI COMMERCIAL CENTER?
The barangay-level commercial zonal value in MAKATI COMMERCIAL CENTER is ₱68,298 per square meter. At the street level, commercial values go up to ₱220,000/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 SOUTHAYALA CENTER (MAKATI COMMERCIAL CENTER)BangkalBel-AirCarmona
About These Values

These zonal values are drawn from the BIR Revenue District Offices that cover City of Makati (RDOs 047, 048, 049, 050) and represent the minimum taxable value per square meter for properties in 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.