RDO 048 · West Makati39 streets94.9% residential

BIR Zonal Values in Brgy. San Isidro, City of Makati

San Isidro is a barangay in Makati, Metro Manila with 39 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 San Isidro. The average residential zonal value across classified streets is ₱119,351/sqm (median ₱120,000/sqm). Street-level residential values range from ₱105,000 to ₱135,000 per square meter. The highest-valued residential street is Bautista St. at ₱135,000/sqm. Commercial zonal values reach up to ₱295,000/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 San Isidro.

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 1380300024

San Isidro Zonal Value Summary (2026)

Avg. Residential
₱119,351
/sqm
Avg. Commercial
₱149,692
/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.

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

Half the streets sit between ₱119,000 and ₱120,000.

Streets
39
Median Residential
₱120,000
Residential Range
₱105,000-₱135,000
Avg Commercial
₱149,692

CGT + DST

Estimate Your Property Tax in San Isidro

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

Property Type

sqm

Based on San Isidro barangay-level residential value of ₱119,351/sqm

Zonal Basis

100 sqm x ₱119,351

₱11,935,100

Capital Gains Tax (6%)
₱716,106
Documentary Stamp Tax (1.5%)
₱179,027

Estimated Total (CGT + DST)

₱895,133

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. San Isidro?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Bautista St.(Sen Gil Puyat - Edison St.)₱135,000/sqm
  2. 2Arthur St.(Finlandia St. - Honduras St.)₱128,000/sqm
  3. 3Batangas St.(Sen Gil Puyat Ave. - A. Arnaiz Ave.)₱125,000/sqm
  4. 4Bell St.(Marconi St. - Edison St.)₱120,000/sqm
  5. 5Bobcock St.(Marconi St. - Edison St.)₱120,000/sqm

Top 5 Most Affordable

  1. 1Mervin Residences(Faraday St.)₱105,000/sqm
  2. 2One Rockefeller Condo(Rockefeller St.)₱109,000/sqm
  3. 3Alexander St.(Marconi St. - Edison St.)₱115,000/sqm
  4. 4Aragon St.(Finlandia St. - Edison St.)₱115,000/sqm
  5. 5Arsonvel St.(Marconi St. - Edison St.)₱115,000/sqm

Top 3 Commercial Streets

  1. 1Sen Gil Puyat (Buendia)(Marconi St- Pres. Sergio Osmeña Sr. Highway)₱295,000/sqm
  2. 2Pres. Sergio Osmeña Sr. Highway (Frmly: South Superhighway)(Gil Puyat Ave. - Rockefeller St.)₱288,000/sqm
  3. 3Bautista St.(Sen Gil Puyat - Edison St.)₱163,000/sqm

Zone Type Distribution

  • Commercial39 of 39 streets (100%)
  • Residential37 of 39 streets (94.9%)

By area

Streets by Vicinity

Marconi St. - Edison St.

10 streets | Avg ₱118,800/sqm

  • Alexander St.₱115,000
  • Arsonvel St.₱115,000
  • Bell St.₱120,000
  • Bobcock St.₱120,000
  • Dalton St.₱120,000
  • Ford St.₱120,000
  • Granduer St. (Grandel)₱120,000
  • Morse St.₱118,000
  • Nobel St.₱120,000
  • Pasteur St.₱120,000

Finlandia St. - Edison St.

5 streets | Avg ₱119,000/sqm

  • Aragon St.₱115,000
  • Copernicus St.( Copernico St.)₱120,000
  • Einstein St.₱120,000
  • Galvani St.₱120,000
  • Newton St.₱120,000

Batangas - Arthur St.

2 streets | Avg ₱120,000/sqm

  • Guatemala St.₱120,000
  • Uruguay St.₱120,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialPSRCCC
San Isidro------
Alexander St.(Marconi St. - Edison St.)
₱115,000₱144,000----
Aragon St. **(Finlandia St. - Edison St.)
₱115,000₱142,000----
Arsonvel St.(Marconi St. - Edison St.)
₱115,000₱142,000----
Arthur St. *(Finlandia St. - Honduras St.)
₱128,000₱154,000----
Batangas St.(Sen Gil Puyat Ave. - A. Arnaiz Ave.)
₱125,000₱154,000----
Bautista St.(Sen Gil Puyat - Edison St.)
₱135,000₱163,000----
Bell St.(Marconi St. - Edison St.)
₱120,000₱142,000----
Bobcock St.(Marconi St. - Edison St.)
₱120,000₱142,000----
Bolivia St.(Batangas St. - Arthur St.)
₱120,000₱142,000----
Borneo St.(Batangas St.- Arthur St.)
₱120,000₱142,000----
Copernicus St.( Copernico St.)(Finlandia St. - Edison St.)
₱120,000₱142,000----
Dalton St.(Marconi St. - Edison St.)
₱120,000₱142,000----
Dian St.(Sen Gil Puyat - Marconi)
₱120,000₱153,000----
Edison St.(Sen Gil Puyat - Arnaiz Ave.)
₱120,000₱154,000----
Einstein St.(Finlandia St. - Edison St.)
₱120,000₱152,000----
Faraday St.(Marconi St. - Pres. Sergio Osmeña Sr. Highway)
₱120,000₱152,000----
Finlandia St.(Marconi St - Pres. Sergio Osmeña Sr. Highway)
₱120,000₱154,000----
Ford St.(Marconi St. - Edison St.)
₱120,000₱144,000----
Galvani St.(Finlandia St. - Edison St.)
₱120,000₱142,000----
Granduer St. (Grandel)(Marconi St. - Edison St.)
₱120,000₱142,000----
Guatemala St.(Batangas - Arthur St.)
₱120,000₱142,000----
Honduras St.(Batangas - Pres. Sergio Osmeña Sr. Highway)
₱120,000₱142,000----
Marconi St.(Gil Puyat Ave. - A. Arnaiz Ave.)
₱118,000₱148,000----
Morse St.(Marconi St. - Edison St.)
₱118,000₱139,000----
Newton St.(Finlandia St. - Edison St.)
₱120,000₱142,000----
Nobel St.(Marconi St. - Edison St.)
₱120,000₱142,000----
P. Binay St.(Honduras St. - Zanzibar St)
₱120,000₱142,000----
Pasteur St.(Marconi St. - Edison St.)
₱120,000₱142,000----
Rockefeller St.(Edison St. - Pres. Sergio Osmeña Sr. Highway)
₱120,000₱142,000----
Sen Gil Puyat (Buendia)(Marconi St- Pres. Sergio Osmeña Sr. Highway)
-₱295,000----
Pres. Sergio Osmeña Sr. Highway (Frmly: South Superhighway)(Gil Puyat Ave. - Rockefeller St.)
-₱288,000----
Uruguay St.(Batangas - Arthur St.)
₱120,000₱142,000----
Volta St.(Finlandia St. - Faraday St.)
₱120,000₱142,000----
Zanzibar St.(Batangas - Rockefeller St.)
₱120,000₱142,000----
Finlandia House ( Finlandia Townhomes)(Finlandia St. Corner Dian St.)
₱117,000₱127,000-₱89,000₱117,000₱127,000
Finlandia Residences(Finlandia St. Corner Volta St.)
₱117,000₱127,000-₱89,000₱117,000₱127,000
Herald Suites Hotel Solana(Einstein St.)
₱119,000₱120,000-₱84,000₱119,000₱120,000
One Rockefeller Condo(Rockefeller St.)
₱109,000₱120,000-₱84,000₱109,000₱120,000
Mervin Residences(Faraday St.)
₱105,000₱110,000-₱77,000₱105,000₱110,000
Footnotes
* Street already exist but with no assigned value in the 7th Revision;
** CR with commercial establishment on this vicinity

FAQ

Frequently Asked Questions about San Isidro

What is the BIR zonal value in San Isidro, City of Makati?
The average residential zonal value across classified streets in San Isidro is ₱119,351/sqm (median ₱120,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱105,000 to ₱135,000/sqm across 39 classified streets. These values are published by BIR RDO 048 (West Makati).
Which street has the highest zonal value in San Isidro?
Bautista St. has the highest residential zonal value in San Isidro at ₱135,000 per square meter. It is located Sen Gil Puyat - Edison St.. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in San Isidro?
The most affordable street-level residential zonal value in San Isidro is ₱105,000/sqm, found on Mervin Residences. It is located Faraday 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 San Isidro?
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 ₱119,351/sqm, a 100 sqm lot would have a CGT of approximately ₱716,106 and a DST of approximately ₱179,027. 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 San Isidro?
There are 39 streets with published BIR zonal value classifications in San Isidro, City of Makati. The breakdown by zone type: 39 commercial (100%), 37 residential (94.9%).
What is the commercial zonal value in San Isidro?
The average commercial zonal value across classified streets in San Isidro is ₱149,692/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.

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 San Isidro, 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)

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.