City of Makati, Metro Manila · RDO 047, 048, 049, 050 (East Makati, West Makati, North Makati City, South Makati)
Effective: 1/8/2022
Poblacion is a barangay in City of Makati, Metro Manila with 140 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱166,679 per square meter. Street-level residential values range from ₱100,000 to ₱350,000 per square meter, with a median of ₱150,000/sqm. The highest-valued residential street is TRUMP TOWER at ₱350,000/sqm. Commercial zonal values reach up to ₱400,000/sqm. The majority of classified streets (93.6%) 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 Poblacion.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Poblacion barangay-level residential value of ₱166,679/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 |
|---|---|---|---|---|---|---|
| Poblacion | - | - | - | - | - | - |
↳ A. BONIFACIO(J. P. Rizal - E. Zobel) | ₱120,000 | - | - | - | - | - |
↳ A. MABINI(E. Zobel - Villena) | ₱120,000 | - | - | - | - | - |
↳ A. SPRING(Candelaria - J. P. Rizal) | ₱150,000 | - | - | - | - | - |
↳ ABACA / MARIANO(Gen Luna - Kalayaan Ave.) | ₱180,000 | - | - | - | - | - |
↳ AGNO(Ilaya - San Pablo) | ₱120,000 | ₱150,000 | - | - | - | - |
↳ ALBERT(Don Pedro - R. Palma) | ₱120,000 | ₱150,000 | - | - | - | - |
↳ ALFONSO(Don Pedro - Gloria) | ₱120,000 | ₱150,000 | - | - | - | - |
↳ ALGIER(Gen Luna - Kalayaan Ave.) | ₱120,000 | ₱150,000 | - | - | - | - |
↳ ANGONO(J. P. Rizal - S. Osmena) | ₱120,000 | ₱150,000 | - | - | - | - |
↳ ANTIPOLO(J. P. Rizal - S. Osmena) | ₱150,000 | ₱160,000 | - | - | - | - |
↳ ANZA(Makati Ave. - Polaris) | - | ₱250,000 | - | - | - | - |
↳ B. VALDEZ(E. Zobel - P. Burgos) | ₱200,000 | ₱250,000 | - | - | - | - |
↳ BADAJOS(P. Burgos - Polaris) | ₱200,000 | ₱220,000 | - | - | - | - |
↳ BAGONG DIWA(M. L. Quezon - Pertierra) | ₱100,000 | - | - | - | - | - |
↳ BARAS(Morong - S. Osmena) | ₱120,000 | ₱160,000 | - | - | - | - |
↳ BUENCAMINO(E. Zobel - F. Zobel) | ₱120,000 | ₱180,000 | - | - | - | - |
↳ BUNTAL / MERCADO(Durban - Kalayaan Ave. ( Kalayaan Ave. - Gen Luna)) | ₱160,000 | ₱180,000 | - | - | - | - |
↳ CACERES(P. Burgos - Polaris) | ₱180,000 | ₱200,000 | - | - | - | - |
↳ CALDERON(P Burgos - Mercado) | ₱160,000 | ₱180,000 | - | - | - | - |
↳ CANDELARIA(A. Spring - Reposo/N. Garcia) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ CANDELARIA(A. Spring - Salamanca) | ₱150,000 | - | - | - | - | - |
↳ CARDONA(J. P. Rizal - S. Osmena) | ₱120,000 | ₱160,000 | - | - | - | - |
↳ CARMEL(Candelaria - D. Oliman) | ₱150,000 | - | - | - | - | - |
↳ CAYCO(Don Pedro - J. D. Villena) | ₱150,000 | ₱160,000 | - | - | - | - |
↳ D. OLIMAN(F. Zobel - Reposo) | ₱150,000 | - | - | - | - | - |
↳ DAPO(Makati Ave. - P. Burgos) | ₱200,000 | ₱220,000 | - | - | - | - |
↳ DON PEDRO(Kalayaan Ave. - A. Mabini) | ₱150,000 | ₱160,000 | - | - | - | - |
↳ DONA CARMEN(Kalayaan Ave. - Gen. Luna) | ₱150,000 | ₱160,000 | - | - | - | - |
↳ DONA EPIFANIA(A. Mabini - Agno) | ₱150,000 | ₱160,000 | - | - | - | - |
↳ DURBAN(Makati Ave. - Polaris) | ₱160,000 | ₱180,000 | - | - | - | - |
↳ E. ZOBEL(B. Valdez - A. Bonifacio) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ EBREO(Durban - Mercedes) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ EDUQUE(Makati Ave. - Salamanca) | ₱160,000 | ₱200,000 | - | - | - | - |
↳ ENRIQUEZ(Don Pedro - Gloria) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ ESTRELLA(J. P. Rizal - Kalayaan Ave.) | ₱250,000 | ₱275,000 | - | - | - | - |
↳ F. ZOBEL(Kalayaan Ave.-J P Rizal) | ₱150,000 | - | - | - | - | - |
↳ F. ZOBEL(J P Rizal - A. Bonifacio) | ₱120,000 | - | - | - | - | - |
↳ FATIMA(Candelaria - D. Oliman) | ₱180,000 | - | - | - | - | - |
↳ FELIPE(Mercedes - Polaris) | ₱160,000 | ₱180,000 | - | - | - | - |
↳ FERMINA(Kalayaan Ave. - Gen. Luna) | ₱160,000 | ₱180,000 | - | - | - | - |
↳ GABALDON(D. M. Rivera - R. Palma) | ₱150,000 | ₱160,000 | - | - | - | - |
↳ GEN. LUNA(Algier - Salamanca) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ GLORIA(Kalayaan Ave. - Gen. Luna) | ₱160,000 | ₱180,000 | - | - | - | - |
↳ HORMIGA(Antipolo - Angono) | ₱120,000 | ₱160,000 | - | - | - | - |
↳ D.M. RIVERA (ILAYA)(A. Mabini - Gabaldon) | ₱120,000 | ₱160,000 | - | - | - | - |
↳ IMELDA AVE / KALAYAAN AVE.(Estrella - Mercedes) | - | ₱350,000 | - | - | - | - |
↳ IMELDA AVE / KALAYAAN AVE.(N. Garcia (Reposo) - Amapola) | - | ₱300,000 | - | - | - | - |
↳ J. P. RIZAL(Antipolo - Makati Ave) | ₱150,000 | ₱200,000 | - | - | - | - |
↳ J. P. RIZAL(Makati Ave-Estrella) | ₱150,000 | ₱200,000 | - | - | - | - |
↳ J.D. VILLENA (ESCUELA)(J. P. Rizal - Gen. Luna) | ₱150,000 | ₱160,000 | - | - | - | - |
↳ JACOBO(Don Pedro - Algier) | ₱150,000 | ₱160,000 | - | - | - | - |
↳ L. M. GUERRERO(Salamanca - P. Burgos) | ₱150,000 | ₱160,000 | - | - | - | - |
↳ LOURDES*(Candelaria - D. Oliman) | ₱150,000 | - | - | - | - | - |
↳ M. L. QUEZON*(J. P. Rizal - S. Osmena) | ₱150,000 | - | - | - | - | - |
↳ M. LAYUG(Candelaria - J. P. Rizal) | ₱120,000 | - | - | - | - | - |
↳ MA. AURORA(F. Zobel - M.L. Quezon) | ₱120,000 | ₱150,000 | - | - | - | - |
↳ MAKATI AVENUE(J P Rizal - Anza) | - | ₱400,000 | - | - | - | - |
↳ MANALAC(Don Pedro - R. Palma) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ MATILDE(Kalayaan Ave. - Gen Luna) | ₱160,000 | ₱180,000 | - | - | - | - |
↳ MOLINA(B. Valdez - J. P. Rizal) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ MORETA(B. Valdez - Quintos) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ MORONG(Angono - F. Zobel) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ N. GARCIA(Kalayaan Ave. -J. P. Rizal) | ₱250,000 | ₱300,000 | - | - | - | - |
↳ ORION(Polaris - Mercedes) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ OSIAS(Don Pedro - R. Palma) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ P. BURGOS(Makati Ave. - Anza) | ₱250,000 | ₱300,000 | - | - | - | - |
↳ P. GOMEZ(A. Mabini - San Mateo) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ P. GUANZON(Makati Ave. - P. Burgos) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ P. ZAMORA(A. Bonifacio - Makati Ave.) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ PAGULAYAN(Gen Luna - Gabaldon) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ PERTIERRA(J. P. Rizal - A. Mabini) | ₱120,000 | - | - | - | - | - |
↳ POLARIS(Anza - Orion) | ₱300,000 | ₱350,000 | - | - | - | - |
↳ QUINTOS(E. Zobel - Singian) | ₱160,000 | ₱200,000 | - | - | - | - |
↳ R. PALMA(Kalayaan Ave. - Mabini) | ₱160,000 | ₱200,000 | - | - | - | - |
↳ REPOSO(Kalayaan Ave. -J. P. Rizal) | ₱300,000 | ₱350,000 | - | - | - | - |
↳ S. OSMENA(P. Gomez - Antipolo) | ₱120,000 | ₱160,000 | - | - | - | - |
↳ SALAMANCA(B. Valdez - Kalayaan Ave.) | ₱250,000 | ₱300,000 | - | - | - | - |
↳ SAN AGUSTIN(P. Burgos - P. Gomez) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ SAN JUAN(P. Burgos - Pagulayan) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ SAN LUCAS(P. Burgos - Pagulayan) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ SAN MARCOS(P. Burgos - Pagulayan) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ SAN MATEO(D. M. Rivera - P. Burgos) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ SAN PABLO(J. P. Rizal - San Mateo) | ₱150,000 | ₱180,000 | - | - | - | - |
↳ SANTIAGO(B. Valdez - J. P. Rizal) | ₱160,000 | ₱200,000 | - | - | - | - |
↳ SINGIAN(Makati Ave. - Molina) | ₱160,000 | ₱200,000 | - | - | - | - |
↳ ZENAIDA(E. Zobel - F Zobel) | ₱120,000 | ₱160,000 | - | - | - | - |
↳ A. VENUE(Makati Ave.) | ₱250,000 | ₱320,000 | - | ₱224,000 | ₱250,000 | ₱320,000 |
↳ AMORSOLO SQUARE(Amorsolo Drive, Rockwell Center) | ₱270,000 | ₱300,000 | - | ₱210,000 | ₱270,000 | ₱300,000 |
↳ ANTEL SPA(General Luna Corner Makati Avenue) | ₱200,000 | ₱250,000 | - | ₱175,000 | ₱200,000 | ₱250,000 |
↳ BEL-AIR SOHO CONDO(Polaris St.) | ₱170,000 | ₱200,000 | - | ₱140,000 | ₱170,000 | ₱200,000 |
↳ CENTURIA MEDICAL TOWER(Kalayaan Ave. Cor. Salamanca St.) | ₱250,000 | ₱280,000 | - | ₱196,000 | ₱250,000 | ₱280,000 |
↳ CITY GARDEN GRAND HOTEL(Makati Ave. Cor. Kalayaan Ave) | ₱200,000 | ₱250,000 | - | ₱175,000 | ₱200,000 | ₱250,000 |
↳ EDADES TOWER & GARDEN VILLAS(Amorsolo Drive, Rockwell) | ₱250,000 | ₱300,000 | - | ₱210,000 | ₱250,000 | ₱300,000 |
↳ GRAMERCY RESIDENCES(Century City / Salamanca St. cor Kalayaan Ave.) | ₱230,000 | ₱250,000 | - | ₱175,000 | ₱230,000 | ₱250,000 |
↳ CITY GARDEN(Amorsolo Drive, Rockwell Center) | ₱160,000 | - | - | - | ₱160,000 | - |
↳ GRAND CITY GARDEN(Amorsolo Drive, Rockwell Center) | - | ₱180,000 | - | ₱126,000 | - | ₱180,000 |
↳ HIDALGO PLACE(Amorsolo Drive, Rockwell Center) | ₱270,000 | ₱300,000 | - | ₱210,000 | ₱270,000 | ₱300,000 |
↳ ISABELLE ROYALE CONDO(B. Valdez St.) | ₱150,000 | ₱170,000 | - | ₱119,000 | ₱150,000 | ₱170,000 |
↳ JOYA LOFTS & TOWERS(Amorsolo Drive, Rockwell Center) | ₱270,000 | ₱300,000 | - | ₱210,000 | ₱270,000 | ₱300,000 |
↳ KNIGHTSBRIDGE RESIDENCES(Century City / Salamanca St. Cor Kalayaan Ave.) | ₱170,000 | ₱200,000 | - | ₱140,000 | ₱170,000 | ₱200,000 |
↳ LCG CONDO(P Burgos St, Near Kalayaan Ave) | ₱120,000 | ₱150,000 | - | ₱105,000 | ₱120,000 | ₱150,000 |
↳ LMN CONDOMINIUM(B. Valdez St.) | ₱150,000 | ₱170,000 | - | ₱119,000 | ₱150,000 | ₱170,000 |
↳ LUNA GARDENS(Amorsolo Drive, Rockwell) | ₱270,000 | ₱310,000 | - | ₱217,000 | ₱270,000 | ₱310,000 |
↳ MAKATI BEL-AIR CONDO(P. Burgos St.) | ₱150,000 | ₱170,000 | - | ₱119,000 | ₱150,000 | ₱170,000 |
↳ MAKATI PALACE(P. Burgos St.) | ₱120,000 | ₱150,000 | - | ₱105,000 | ₱120,000 | ₱150,000 |
↳ MAKATI PALACE HOTEL(P. Burgos St.) | ₱120,000 | ₱150,000 | - | ₱105,000 | ₱120,000 | ₱150,000 |
↳ MAKATI PRIME CITADEL(P. Burgos St.) | ₱120,000 | ₱150,000 | - | ₱105,000 | ₱120,000 | ₱150,000 |
↳ MILANO RESIDENCES(Century City / Salamanca St. Cor Kalayaan Ave.) | ₱240,000 | ₱250,000 | - | ₱175,000 | ₱240,000 | ₱250,000 |
↳ MILLENIUM PLAZA HOTEL(Makati Ave. Cor. Eduque St.) | ₱120,000 | ₱150,000 | - | ₱105,000 | ₱120,000 | ₱150,000 |
↳ ONE ROCKWELL EAST(Rockwell Drive) | ₱270,000 | ₱300,000 | - | ₱210,000 | ₱270,000 | ₱300,000 |
↳ ONE ROCKWELL WEST(Rockwell Drive) | ₱270,000 | ₱300,000 | - | ₱210,000 | ₱270,000 | ₱300,000 |
↳ OXFORD SUITES(P. Burgos Street Cor. Durban) | ₱120,000 | ₱150,000 | - | ₱105,000 | ₱120,000 | ₱150,000 |
↳ RIZAL TOWER(Residential Drive, Rockwell Center) | ₱270,000 | ₱310,000 | - | ₱217,000 | ₱270,000 | ₱310,000 |
↳ SUNNETTE TOWER(Durban St. Corner Makati Ave.) | ₱120,000 | ₱150,000 | - | ₱105,000 | ₱120,000 | ₱150,000 |
↳ T TOWER CONDOMINIUM(P. Burgos Street Cor. Calderon Street) | ₱130,000 | ₱150,000 | - | ₱105,000 | ₱130,000 | ₱150,000 |
↳ THE MANANSALA(Estrella St.) | ₱250,000 | ₱280,000 | - | ₱196,000 | ₱250,000 | ₱280,000 |
↳ TRAVELLERS INN(Makati Avenue Corner Dapo Street) | ₱100,000 | ₱120,000 | - | ₱84,000 | ₱100,000 | ₱120,000 |
↳ VIRRA CONDOMINIUMS(P. Burgos St.) | ₱100,000 | ₱120,000 | - | ₱84,000 | ₱100,000 | ₱120,000 |
↳ Y2 RESIDENCES (SENTOSA)(B. Valdez St.) | ₱150,000 | ₱180,000 | - | ₱126,000 | ₱150,000 | ₱180,000 |
↳ 8 ROCKWELL(Hidalgo Drive) | - | ₱300,000 | - | ₱210,000 | - | ₱300,000 |
↳ SERENITY TOWER(#7829 Makati Ave Cor. Valdez St., Poblacion) | ₱200,000 | ₱220,000 | - | ₱154,000 | ₱200,000 | ₱220,000 |
↳ GALERIA LAGMAN CONDOMINIUM(6053 PALMA ST., BRGY. POBLACION) | ₱150,000 | ₱170,000 | - | ₱119,000 | ₱150,000 | ₱170,000 |
↳ GLOBILL MANSION COND.(6146 OSIAS STREET, POBLACION, MAKATI CITY) | ₱150,000 | ₱170,000 | - | ₱119,000 | ₱150,000 | ₱170,000 |
↳ ST. JOSEPH RESIDENCES(3224 A. Mabinibrgy. Poblacion) | ₱120,000 | ₱140,000 | - | ₱98,000 | ₱120,000 | ₱140,000 |
↳ HQ 14 BURGOS(Burgos Cor. San Agustin Sts., Poblacion) | ₱180,000 | ₱200,000 | - | ₱140,000 | ₱180,000 | ₱200,000 |
↳ HQ 14 J.P. RIZAL - GOMEZ(J.P. RIZAL COR. GOMEZ STS., POBLACION) | ₱180,000 | ₱200,000 | - | ₱140,000 | ₱180,000 | ₱200,000 |
↳ TRUMP TOWER(Kalayaan Ave. Cor. Salamanca St., Brgy. Poblacio) | ₱350,000 | ₱400,000 | - | ₱280,000 | ₱350,000 | ₱400,000 |
↳ CENTURY SPIRE(Kalayaan Ave., Brgy. Poblacion ,) | ₱275,000 | ₱300,000 | - | ₱210,000 | ₱275,000 | ₱300,000 |
↳ GRAND ANTEL PLACE (TOWER A)(Makati Avenue) | ₱200,000 | ₱250,000 | - | ₱175,000 | ₱200,000 | ₱250,000 |
↳ CARTAGENA SUITES(No.21 Bagong Diwa St., Brgy. Poblacion,) | ₱100,000 | ₱120,000 | - | ₱84,000 | ₱100,000 | ₱120,000 |
↳ CENTRO HEIGHTS(Poblacion) | ₱180,000 | ₱200,000 | - | ₱140,000 | ₱180,000 | ₱200,000 |
↳ SYDNEY PLAZA CONDO(Poblacion, Makati) | ₱160,000 | ₱180,000 | - | ₱126,000 | ₱160,000 | ₱180,000 |
↳ EDADES SUITES(Amorsolo Drive, Rockwell Center) | ₱270,000 | ₱300,000 | - | ₱210,000 | ₱270,000 | ₱300,000 |
↳ 38 ROCKWELL DRIVE(Rockwell Drive, Rockwell Center) | - | ₱320,000 | - | ₱224,000 | - | ₱320,000 |
↳ AZOTEA DE BEL-AIR(Polaris Cor. Felipe Sts.) | ₱140,000 | ₱160,000 | - | ₱112,000 | ₱140,000 | ₱160,000 |
↳ Ferros Bel Air Tower(Polaris St.) | ₱140,000 | ₱160,000 | - | ₱112,000 | ₱140,000 | ₱160,000 |
↳ POLARIS 40 CONDOMINIUM(Polaris St.) | ₱140,000 | ₱160,000 | - | ₱112,000 | ₱140,000 | ₱160,000 |
↳ THERCON CONDOMINIUM(N. Garcia St.) | ₱100,000 | ₱120,000 | - | ₱84,000 | ₱100,000 | ₱120,000 |
↳ GEN. LUNA(Makati High School) | - | - | - | - | - | - |
↳ D.M. RIVERA (ILAYA)(Sts. Peter And Paul 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 Poblacion, 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.