REN.PH
RDO 048 · West Makati49 streets95.9% residential

BIR Zonal Values in Brgy. Palanan, City of Makati

Palanan is a barangay in Makati, Metro Manila with 49 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 048 (West Makati), based on the BIR Department Order covering Palanan. The average residential zonal value across classified streets is ₱118,745/sqm (median ₱120,000/sqm). Street-level residential values range from ₱70,000 to ₱195,000 per square meter. The highest-valued residential street is Zobel Roxas Avenue at ₱195,000/sqm. Commercial zonal values reach up to ₱295,000/sqm. The majority of classified streets (95.9%) carry residential 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 Palanan.

City of Makati, Metro Manila · RDO 048 (West Makati)

Data last verified 2026-10-14 · see recent updates

DO 36-2021 · BIR schedule effectivity: 12/22/2021

PSGC 1380300015

Palanan Zonal Value Summary (2026)

Avg. Residential
₱118,745
/sqm
Avg. Commercial
₱152,098
/sqm
Industrial
-
none classified

Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.

47 streets, residential ₱/sqm
Each dot is one street

Half the streets are valued at ₱120,000.

Streets
49
Median Residential
₱120,000
Residential Range
₱70,000-₱195,000
Avg Commercial
₱152,098

CGT + DST

Estimate Your Property Tax in Palanan

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

Property Type

sqm

Based on Palanan barangay-level residential value of ₱118,745/sqm

Zonal Basis

100 sqm x ₱118,745

₱11,874,500

Capital Gains Tax (6%)
₱712,470
Documentary Stamp Tax (1.5%)
₱178,118

Estimated Total (CGT + DST)

₱890,588

Planning to sell this property? We'll handle everything: pricing, buyers, taxes.

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.

What brings you to Brgy. Palanan?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Zobel Roxas Avenue(Arellano Ave.- Pres. Sergio Osmeña Sr. Highway)₱195,000/sqm
  2. 2Bautista St.(Zobel Roxas St. - Sen. Gil Puyat Ave.)₱145,000/sqm
  3. 3Emilia St.(Marconi St. - Pres. Sergio Osmeña Sr. Highway)₱135,000/sqm
  4. 4Filmore St.(Zobel Roxas St. - Sen. Gil Puyat Ave.)₱135,000/sqm
  5. 5Scandic Palace Suites(Emilia St.)₱133,000/sqm

Top 5 Most Affordable

  1. 1Ampere Place(Ampere St.)₱70,000/sqm
  2. 2Lj Condominium(Dian St. Corner Ampere St.)₱70,000/sqm
  3. 3P&I Condominium ( P & L II Condominium)(Pres. Sergio Osmeña Sr. Highway)₱70,000/sqm
  4. 4Sayoc Building 100(Sen. Gil Puyat Ave.)₱88,000/sqm
  5. 5Bryan Condominium(Casino St.)₱90,000/sqm

Top 3 Commercial Streets

  1. 1Sen. Gil Puyat Avenue(Marconi St. - Pres. Sergio Osmeña Sr. Highway)₱295,000/sqm
  2. 2Pres. Sergio Osmeña Sr. Highway (Frmly: South Superhighway)(Zobel Roxas St. - Sen. Gil Puyat Ave.)₱288,000/sqm
  3. 3Zobel Roxas Avenue(Arellano Ave.- Pres. Sergio Osmeña Sr. Highway)₱233,000/sqm

Zone Type Distribution

  • Residential47 of 49 streets (95.9%)
  • Commercial41 of 49 streets (83.7%)

By area

Streets by Vicinity

Arellano Ave. - Casino St.

9 streets | Avg ₱118,667/sqm

  • Bigasan St.₱120,000
  • Camalig St.₱120,000
  • J. dela Cruz St.₱120,000
  • Loredo St. ( Laredo St.)₱120,000
  • Madras St. (Mandras)₱108,000
  • Negros St.₱120,000
  • Olivares St.₱120,000
  • Puerto Rico St.₱120,000
  • Quirinal St.₱120,000

Calatagan St. Emilia St.

8 streets | Avg ₱119,750/sqm

  • Bermeo St.₱120,000
  • Cuenca St.₱120,000
  • Durango St.₱118,000
  • Florida St.₱120,000
  • Guernica St.₱120,000
  • Hilario St.₱120,000
  • Ibarra St.₱120,000
  • Matanzas St.₱120,000

Zobel Roxas St. - Sen. Gil Puyat Ave.

4 streets | Avg ₱135,000/sqm

  • Dian St.₱125,000
  • Bautista St.₱145,000
  • Filmore St.₱135,000
  • Pres. Sergio Osmeña Sr. Highway (Frmly: South Superhighway)no residential value

Enrique St. - Pres. Sergio Osmeña Sr. Highway

4 streets | Avg ₱118,500/sqm

  • Curie St. (Currie)₱120,000
  • Diesel St.₱118,000
  • Einthoven St.₱118,000
  • Fahrenheit St.₱118,000

Bautista St. - Pres. Sergio Osmeña Sr. Highway

2 streets | Avg ₱119,000/sqm

  • Ampere St.₱118,000
  • Boyle St.₱120,000

Zobel Roxas St. - Pres. Sergio Osmeña Sr. Highway

2 streets | Avg ₱121,500/sqm

  • Arellano Ave.₱123,000
  • Enrique St.₱120,000

Marconi St. - Pres. Sergio Osmeña Sr. Highway

2 streets | Avg ₱135,000/sqm

  • Emilia St.₱135,000
  • Sen. Gil Puyat Avenueno residential value

Fahrenheit St. - Enrique St.

2 streets | Avg ₱124,000/sqm

  • Haiti St.₱120,000
  • Inca St.₱128,000

Sen. Gil Puyat Ave.

2 streets | Avg ₱104,000/sqm

  • Melbourne Residences₱120,000
  • Sayoc Building 100₱88,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialPSRCCC
Palanan------
Dian St.(Zobel Roxas St. - Sen. Gil Puyat Ave.)
₱125,000₱153,000----
Ampere St.(Bautista St. - Pres. Sergio Osmeña Sr. Highway)
₱118,000₱143,000----
Ampere Place ****(Ampere St.)
₱70,000--₱49,000₱70,000-
Araro St. *****(Dela Cruz St. - Emilia St.)
₱120,000₱143,000----
Arellano Ave.(Zobel Roxas St. - Pres. Sergio Osmeña Sr. Highway)
₱123,000₱155,000----
Bautista St.(Zobel Roxas St. - Sen. Gil Puyat Ave.)
₱145,000₱168,000----
Bermeo St.(Calatagan St. Emilia St.)
₱120,000-----
Bigasan St.(Arellano Ave. - Casino St.)
₱120,000-----
Boyle St.(Bautista St. - Pres. Sergio Osmeña Sr. Highway)
₱120,000₱148,000----
Calatagan St.(Araro St. - Pres. Sergio Osmeña Sr. Highway)
₱120,000₱148,000----
Camalig St.(Arellano Ave. - Casino St.)
₱120,000-----
Casino St.(J dela Cruz St. - Pres. Sergio Osmeña Sr. Highway)
₱120,000₱153,000----
Cuenca St.(Calatagan St. Emilia St.)
₱120,000₱148,000----
Curie St. (Currie)(Enrique St. - Pres. Sergio Osmeña Sr. Highway)
₱120,000₱148,000----
Dayap St.(Marconi St - Filmore St.)
₱120,000₱148,000----
J. dela Cruz St.(Arellano Ave. - Casino St.)
₱120,000-----
Dian Place(Dian St.)
₱120,000₱130,000-₱91,000₱120,000₱130,000
Diesel St.(Enrique St. - Pres. Sergio Osmeña Sr. Highway)
₱118,000₱148,000----
Durango St.(Calatagan St. Emilia St.)
₱118,000-----
Emilia St.(Marconi St. - Pres. Sergio Osmeña Sr. Highway)
₱135,000₱158,000----
Enrique St.(Zobel Roxas St. - Pres. Sergio Osmeña Sr. Highway)
₱120,000₱148,000----
Einthoven St.(Enrique St. - Pres. Sergio Osmeña Sr. Highway)
₱118,000₱133,000----
Fahrenheit St.(Enrique St. - Pres. Sergio Osmeña Sr. Highway)
₱118,000₱133,000----
Filmore St.(Zobel Roxas St. - Sen. Gil Puyat Ave.)
₱135,000₱163,000----
Florida St. *****(Calatagan St. Emilia St.)
₱120,000₱148,000----
Guernica St. *****(Calatagan St. Emilia St.)
₱120,000₱148,000----
Haiti St.(Fahrenheit St. - Enrique St.)
₱120,000-----
Hilario St.(Calatagan St. Emilia St.)
₱120,000₱148,000----
Ibarra St.(Calatagan St. Emilia St.)
₱120,000₱148,000----
Inca St. *****(Fahrenheit St. - Enrique St.)
₱128,000₱153,000----
Java St.(Filmore St. - Pres. Sergio Osmeña Sr. Highway)
₱128,000₱153,000----
Loredo St. ( Laredo St.) *****(Arellano Ave. - Casino St.)
₱120,000₱148,000----
Madras St. (Mandras) *****(Arellano Ave. - Casino St.)
₱108,000₱148,000----
Makiling St.(Filmore St.- Pres. Sergio Osmeña Sr. Highway)
₱128,000₱153,000----
Marconi St.(Dayap St. - Sen Gil Puyat Ave.)
₱120,000₱145,000----
Matanzas St. *****(Calatagan St. Emilia St.)
₱120,000₱148,000----
Negros St.(Arellano Ave. - Casino St.)
₱120,000-----
Olivares St.(Arellano Ave. - Casino St.)
₱120,000₱148,000----
Puerto Rico St.(Arellano Ave. - Casino St.)
₱120,000₱148,000----
Quirinal St.(Arellano Ave. - Casino St.)
₱120,000₱148,000----
Sen. Gil Puyat Avenue(Marconi St. - Pres. Sergio Osmeña Sr. Highway)
-₱295,000----
Pres. Sergio Osmeña Sr. Highway (Frmly: South Superhighway)(Zobel Roxas St. - Sen. Gil Puyat Ave.)
-₱288,000----
Zobel Roxas Avenue(Arellano Ave.- Pres. Sergio Osmeña Sr. Highway)
₱195,000₱233,000----
Lj Condominium(Dian St. Corner Ampere St.)
₱70,000₱80,000-₱56,000₱70,000₱80,000
Melbourne Residences *(Sen. Gil Puyat Ave.)
₱120,000₱150,000-₱105,000₱120,000₱150,000
Sayoc Building 100(Sen. Gil Puyat Ave.)
₱88,000₱108,000-₱76,000₱88,000₱108,000
Scandic Palace Suites(Emilia St.)
₱133,000₱150,000-₱105,000₱133,000₱150,000
P&I Condominium ( P & L II Condominium)(Pres. Sergio Osmeña Sr. Highway)
₱70,000₱80,000-₱56,000₱70,000₱80,000
Bryan Condominium ****(Casino St.)
₱90,000₱100,000-₱70,000₱90,000₱100,000
Footnotes
* Zonal value set from 7th revision was relatively high. Adjusted to reflect the fair market value of the condominium.
**** Condominiums/Buildings already exist but with no assigned value in the 7th Revision;
***** CR with commercial establishment on this vicinity

FAQ

Frequently Asked Questions about Palanan

What is the BIR zonal value in Palanan, City of Makati?
The average residential zonal value across classified streets in Palanan is ₱118,745/sqm (median ₱120,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱70,000 to ₱195,000/sqm across 49 classified streets. These values are published by BIR RDO 048 (West Makati).
Which street has the highest zonal value in Palanan?
Zobel Roxas Avenue has the highest residential zonal value in Palanan at ₱195,000 per square meter. It is located Arellano Ave.- Pres. Sergio Osmeña Sr. Highway. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Palanan?
The most affordable street-level residential zonal value in Palanan is ₱70,000/sqm, found on Ampere Place. It is located Ampere St.. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Palanan?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the average residential zonal value of ₱118,745/sqm, a 100 sqm lot would have a CGT of approximately ₱712,470 and a DST of approximately ₱178,118. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in Palanan?
There are 49 streets with published BIR zonal value classifications in Palanan, City of Makati. The breakdown by zone type: 47 residential (95.9%), 41 commercial (83.7%).
What is the commercial zonal value in Palanan?
The average commercial zonal value across classified streets in Palanan is ₱152,098/sqm. At the street level, commercial values go up to ₱295,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Makati

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Method and law

About These Values

These zonal values are published by BIR RDO 048 (West Makati) and represent the minimum taxable value per square meter for properties in Palanan, 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)

Source RDONot necessarily where you file

Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.

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.