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ToolsZonal ValuesMetro ManilaCity of MakatiPalanan

BIR Zonal Values in Palanan

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

Effective: 12/22/2021

Palanan Zonal Value Summary (2026)

Palanan is a barangay in City of Makati, Metro Manila with 49 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱118,745 per square meter. Street-level residential values range from ₱70,000 to ₱195,000 per square meter, with a median of ₱120,000/sqm. 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.

Residential
₱118,745
/sqm
Commercial
₱152,098
/sqm
Industrial
-
Estimate Your Property Tax in Palanan

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

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

Zonal Basis
₱11,874,500
100 sqm x ₱118,745
Capital Gains Tax (6%)
₱712,470
Documentary Stamp Tax (1.5%)
₱178,118
Estimated Total (CGT + DST)
₱890,588

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.

Zone Type Distribution

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

Street Rankings

Top 5 Highest Residential
  1. 1.ZOBEL ROXAS AVENUE(ARELLANO AVE.- PRES. SERGIO OSMEÑA SR. HIGHWAY)₱195,000/sqm
  2. 2.BAUTISTA ST.(ZOBEL ROXAS ST. - SEN. GIL PUYAT AVE.)₱145,000/sqm
  3. 3.EMILIA ST.(MARCONI ST. - PRES. SERGIO OSMEÑA SR. HIGHWAY)₱135,000/sqm
  4. 4.FILMORE ST.(ZOBEL ROXAS ST. - SEN. GIL PUYAT AVE.)₱135,000/sqm
  5. 5.SCANDIC PALACE SUITES(EMILIA ST.)₱133,000/sqm
Top 5 Most Affordable
  1. 1.AMPERE PLACE ****(AMPERE ST.)₱70,000/sqm
  2. 2.LJ CONDOMINIUM(DIAN ST. CORNER AMPERE ST.)₱70,000/sqm
  3. 3.P&I CONDOMINIUM ( P & L II CONDOMINIUM)(PRES. SERGIO OSMEÑA SR. HIGHWAY)₱70,000/sqm
  4. 4.SAYOC BUILDING 100(SEN. GIL PUYAT AVE.)₱88,000/sqm
  5. 5.BRYAN CONDOMINIUM ****(CASINO ST.)₱90,000/sqm
Top 3 Commercial Streets
  1. 1.SEN. GIL PUYAT AVENUE(MARCONI ST. - PRES. SERGIO OSMEÑA SR. HIGHWAY)₱295,000/sqm
  2. 2.PRES. SERGIO OSMEÑA SR. HIGHWAY (FRMLY: SOUTH SUPERHIGHWAY)(ZOBEL ROXAS ST. - SEN. GIL PUYAT AVE.)₱288,000/sqm
  3. 3.ZOBEL ROXAS AVENUE(ARELLANO AVE.- PRES. SERGIO OSMEÑA SR. HIGHWAY)₱233,000/sqm

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
  • +4 more streets
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
  • +3 more streets
ZOBEL ROXAS ST. - SEN. GIL PUYAT AVE.
4 streets|Avg ₱135,000/sqm
  • BAUTISTA ST.₱145,000
  • DIAN ST.₱125,000
  • FILMORE ST.₱135,000
  • PRES. SERGIO OSMEÑA SR. HIGHWAY (FRMLY: SOUTH SUPERHIGHWAY)-
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 AVENUE-
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
Streets
49
Median Residential
₱120,000
Residential Range
₱70,000-₱195,000
Avg Commercial
₱152,098

Zonal Values by Street

LocationResidentialCommercialIndustrialPSRCCC
Palanan------
↳ 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
↳ DIAN ST.(ZOBEL ROXAS ST. - SEN. GIL PUYAT AVE.)
₱125,000₱153,000----
↳ 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

Frequently Asked Questions about Palanan

What is the BIR zonal value in Palanan, City of Makati?
The barangay-level residential zonal value in Palanan is ₱118,745 per square meter. At the street level, residential values range from ₱70,000 to ₱195,000/sqm across 49 classified streets. These values are set by BIR RDO 047, 048, 049, 050 (East Makati, West Makati, North Makati City, South 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 barangay-level 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 barangay-level commercial zonal value in Palanan is ₱152,098 per square meter. 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

BangkalBel-AirCarmonaDasmariñasForbes ParkGuadalupe Nuevo
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 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:

  • 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.