RDO 047 · East Makati185 streets53% residential
BIR Zonal Values in Brgy. San Lorenzo, City of Makati
San Lorenzo is a barangay in Makati, Metro Manila with 185 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 047 (East Makati), based on the BIR Department Order covering San Lorenzo. The average residential zonal value across classified streets is ₱157,959/sqm (median ₱157,500/sqm). Street-level residential values range from ₱75,000 to ₱310,000 per square meter. The highest-valued residential street is Parkford Suites Legazpi at ₱310,000/sqm. Commercial zonal values reach up to ₱940,000/sqm. The majority of classified streets (81.6%) 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 Lorenzo.
City of Makati, Metro Manila · RDO 047 (East Makati)
Data last verified 2026-10-14 · see recent updates
DO 37-2021 · BIR schedule effectivity: Dec. 22, 2021
PSGC 1380300025
San Lorenzo Zonal Value Summary (2026)
- Avg. Residential
- ₱157,959
- /sqm
- Avg. Commercial
- ₱274,901
- /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.
Half the streets sit between ₱105,000 and ₱200,000.
- Streets
- 185
- Median Residential
- ₱157,500
- Residential Range
- ₱75,000-₱310,000
- Avg Commercial
- ₱274,901
CGT + DST
Estimate Your Property Tax in San Lorenzo
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
sqm
Based on San Lorenzo barangay-level residential value of ₱157,959/sqm
Zonal Basis
100 sqm x ₱157,959
₱15,795,900
- Capital Gains Tax (6%)
- ₱947,754
- Documentary Stamp Tax (1.5%)
- ₱236,939
Estimated Total (CGT + DST)
₱1,184,693
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 Lorenzo?
Rankings
Street Rankings
Top 5 Highest Residential
- 1Parkford Suites Legazpi(Gamboa St. Cor. Salcedo St.)₱310,000/sqm
- 2Park Terraces(A. Arnaiz Ave.)₱300,000/sqm
- 3The Raffles Residences(Makati Ave Cor)₱295,000/sqm
- 4Garden Tower II(East St., Ayala Center)₱290,000/sqm
- 5San Lorenzo Drive(San Lorenzo Village)₱245,000/sqm
Top 5 Most Affordable
- 1Cityland III(V.A. Rufino St .)₱75,000/sqm
- 2Rci Building(Rada St.)₱75,000/sqm
- 3Vm Condo(146 Amorsolo St.)₱75,000/sqm
- 4Amorsolo Condominium(Amorsolo St.)₱85,000/sqm
- 5Amorsolo Mansion(Amorsolo - V.A. Rufino)₱85,000/sqm
Top 3 Commercial Streets
- 1Ayala Avenue(EDSA to Gil Puyat)₱940,000/sqm
- 2Makati Avenue(Legaspi Village)₱775,000/sqm
- 3East Drive(Ayala Center)₱750,000/sqm
Zone Type Distribution
- Commercial151 of 185 streets (81.6%)
- Residential98 of 185 streets (53%)
By area
Streets by Vicinity
Legaspi Village
27 streets
- Makati Avenueno residential value
- Adelantadono residential value
- Aguirreno residential value
- Amorsolo St.no residential value
- Benavidezno residential value
- Bolanosno residential value
- Carlos Palancano residential value
- Castrono residential value
- Dela Rosano residential value
- Esperanzano residential value
- Estebanno residential value
- Gallardono residential value
- Gamboano residential value
- Gilno residential value
- Greenbeltno residential value
- Jimenezno residential value
- Nievano residential value
- Ormazano residential value
- Paseo de Roxasno residential value
- Pereano residential value
- Radano residential value
- Rodriguezno residential value
- Salcedono residential value
- Soriano residential value
- Sottono residential value
- Trasierrano residential value
- V.A. Rufinono residential value
San Lorenzo Village
24 streets | Avg ₱201,957/sqm
- Abelardo₱200,000
- Amorsolo₱200,000
- Apostol₱200,000
- Arguilla₱200,000
- Balmori₱200,000
- Briones₱200,000
- Edades₱200,000
- Estela₱200,000
- Hernandez₱200,000
- Hidalgo₱200,000
- Joaquin₱200,000
- Juan Luna₱200,000
- Lippay₱200,000
- Melantic₱200,000
- Nacpil₱200,000
- Ponce₱200,000
- Rocha₱200,000
- San Lorenzo Drive₱245,000
- Tampingco₱200,000
- Tolentino₱200,000
- Zaragoza₱200,000
- Zipper₱200,000
- Zulueta₱200,000
- Institution/Schoolno residential value
Legaspi St.
14 streets | Avg ₱151,364/sqm
- The Colonade Residences₱135,000
- Bsa Tower₱150,000
- Greenbelt Hamilton₱195,000
- Condominiumno residential value
- Legaspi Park View₱125,000
- Legaspi Tower 100₱95,000
- Lpl Suites Greenbelt₱85,000
- Lpl Tower₱85,000
- Man Tower One₱195,000
- Makati Diamond Residencesno residential value
- Senta Makati Condominium₱225,000
- The Eton Residences₱190,000
- The Grand Midori₱185,000
- Windsor Towerno residential value
Ayala Center
11 streets
- East Driveno residential value
- Highway Driveno residential value
- Hotel Driveno residential value
- Makati Driveno residential value
- North Driveno residential value
- Office Driveno residential value
- Park Square Driveno residential value
- Rizal Driveno residential value
- South Driveno residential value
- West Driveno residential value
- Theater Driveno residential value
Salcedo St.
8 streets | Avg ₱125,000/sqm
- Cattleya I Condominiumno residential value
- Dao I Condominiumno residential value
- Greenbelt Madison (Ferros)₱175,000
- Legaspi Suites₱125,000
- Odc International Plaza₱105,000
- State Condominium I₱105,000
- Torre de Salcedo₱115,000
- Zeta II Condo (Zeta Cond.)no residential value
Rada St.
8 streets | Avg ₱136,000/sqm
- Cya Landno residential value
- First Cityland Condominiumno residential value
- Greenbelt Chancellor₱175,000
- La Maison Rada₱115,000
- Condominiumno residential value
- One Legaspi Park₱160,000
- Rci Building₱75,000
- The Frabella I Condominium₱155,000
A. Arnaiz Ave.
7 streets | Avg ₱205,000/sqm
- Greenbelt (Trag Tower)no residential value
- Jackson Buildingno residential value
- One Corporate Plazano residential value
- Astoria Greenbelt₱85,000
- Park Terraces₱300,000
- The Raffles Residencesno residential value
- The Residences At₱230,000
C. Palanca St.
7 streets | Avg ₱126,667/sqm
- Basic Petroleum Buildingno residential value
- Bsa Suites₱145,000
- Cattleya Gardens₱85,000
- Dona Angela's Garden₱85,000
- Greenbelt Excelsior₱160,000
- Greenbelt Park Place₱180,000
- Opl Building₱105,000
Perea St.
7 streets | Avg ₱138,000/sqm
- Century Plaza₱85,000
- Greenbelt Mansion₱100,000
- Lta Condominiumno residential value
- Mayfair Mansion₱95,000
- The Palisades Condominium₱180,000
- The Shang Grand Tower₱230,000
- Universal Re Condominiumno residential value
Paseo de Roxas
5 streets | Avg ₱137,500/sqm
- III Paseo de Roxasno residential value
- Asia Tower₱170,000
- Corinthian Plazano residential value
- Legaspi Tower 200₱105,000
- Salustiana D. Ty Towerno residential value
Full schedule
Zonal Values by Street
Sort:
| Location | Residential | Commercial | Industrial | PS | RC | CC | Institutional |
|---|---|---|---|---|---|---|---|
| San Lorenzo | - | - | - | - | - | - | - |
The Colonade Residences(Legaspi St.) | ₱135,000 | ₱160,000 | - | ₱115,000 | ₱135,000 | ₱160,000 | - |
The Columns Legaspi(Amorsolo) | - | ₱210,000 | - | ₱150,000 | - | ₱210,000 | - |
East Drive(Ayala Center) | - | ₱750,000 | - | - | - | - | - |
Highway Drive(Ayala Center) | - | ₱750,000 | - | - | - | - | - |
Hotel Drive(Ayala Center) | - | ₱750,000 | - | - | - | - | - |
Makati Avenue(Legaspi Village) | - | ₱775,000 | - | - | - | - | - |
Makati Drive(Ayala Center) | - | ₱750,000 | - | - | - | - | - |
North Drive(Ayala Center) | - | ₱750,000 | - | - | - | - | - |
Office Drive(Ayala Center) | - | ₱750,000 | - | - | - | - | - |
Park Square Drive(Ayala Center) | - | ₱750,000 | - | - | - | - | - |
Rizal Drive(Ayala Center) | - | ₱750,000 | - | - | - | - | - |
South Drive(Ayala Center) | - | ₱750,000 | - | - | - | - | - |
West Drive(Ayala Center) | - | ₱750,000 | - | - | - | - | - |
Theater Drive(Ayala Center) | - | ₱750,000 | - | - | - | - | - |
A. Arnaiz(Legaspi Village Side) | - | ₱600,000 | - | - | - | - | - |
A. Arnaiz(San Lorenzo Village Side) | - | ₱400,000 | - | - | - | - | - |
Adelantado(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Aguirre(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Amorsolo St.(Legaspi Village) | - | ₱550,000 | - | - | - | - | - |
Ayala Avenue(EDSA to Gil Puyat) | - | ₱940,000 | - | - | - | - | - |
Benavidez(Legaspi Village) | - | ₱455,000 | - | - | - | - | ₱455,000 |
Bolanos(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Carlos Palanca(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Castro(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Dela Rosa(Legaspi Village) | - | ₱475,000 | - | - | - | - | - |
Esperanza(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Esteban(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Gallardo(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Gamboa(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Gil(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Greenbelt (Trag Tower)(A. Arnaiz Ave.) | - | ₱275,000 | - | ₱195,000 | - | ₱275,000 | - |
Greenbelt(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Jimenez(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Legaspi St(Paseo to de La Rosa) | - | ₱455,000 | - | - | - | - | ₱455,000 |
Legaspi St(W/In Greenbelt Area) | - | ₱550,000 | - | - | - | - | - |
Nieva(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Ormaza(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Paseo de Roxas(Legaspi Village) | - | ₱710,000 | - | - | - | - | ₱455,000 |
Perea(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Rada(Legaspi Village) | - | ₱455,000 | - | - | - | - | ₱455,000 |
Rodriguez(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Salcedo(Legaspi Village) | - | ₱455,000 | - | - | - | - | ₱455,000 |
Soria(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Sotto(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
Trasierra(Legaspi Village) | - | ₱455,000 | - | - | - | - | - |
V.A. Rufino(Legaspi Village) | - | ₱550,000 | - | - | - | - | - |
6764 Sti Holding Center(Ayala Ave) | - | ₱150,000 | - | ₱105,000 | - | ₱150,000 | - |
6776 Security Bank(Ayala Ave.) | - | ₱200,000 | - | ₱140,000 | - | ₱200,000 | - |
III Paseo de Roxas(Paseo de Roxas) | - | ₱105,000 | - | ₱75,000 | - | ₱105,000 | - |
Alveo Financial Tower (New)(Ayala Ave) | - | ₱250,000 | - | ₱175,000 | - | ₱250,000 | - |
Amorsolo Condominium(Amorsolo St.) | ₱85,000 | ₱100,000 | - | ₱70,000 | ₱85,000 | ₱100,000 | - |
Amorsolo Mansion(Amorsolo - V.A. Rufino) | ₱85,000 | ₱95,000 | - | ₱70,000 | ₱85,000 | ₱95,000 | - |
Asia Tower(Paseo de Roxas) | ₱170,000 | ₱205,000 | - | ₱145,000 | ₱170,000 | ₱205,000 | - |
Asian Mansion I(Dela Rosa St.) | ₱135,000 | ₱155,000 | - | ₱110,000 | ₱135,000 | ₱155,000 | - |
Asian Mansion II (Condotel)(Dela Rosa St - Nieva St.) | ₱145,000 | ₱170,000 | - | ₱120,000 | ₱145,000 | ₱170,000 | - |
Basic Petroleum Building(C. Palanca St.) | - | ₱100,000 | - | ₱70,000 | - | ₱100,000 | - |
Bsa Mansion(Benavidez St.) | ₱145,000 | ₱170,000 | - | ₱120,000 | ₱145,000 | ₱170,000 | - |
Bsa Suites(C. Palanca St.) | ₱145,000 | ₱170,000 | - | ₱120,000 | ₱145,000 | ₱170,000 | - |
Bsa Tower(Legaspi St.) | ₱150,000 | ₱180,000 | - | ₱130,000 | ₱150,000 | ₱180,000 | - |
Cacho Gonzales(Aguirre St - Trasierra St.) | - | ₱170,000 | - | ₱120,000 | - | ₱170,000 | - |
Cattleya Gardens(C. Palanca St.) | ₱85,000 | ₱100,000 | - | ₱70,000 | ₱85,000 | ₱100,000 | - |
Cattleya I Condominium(Salcedo St.) | - | ₱95,000 | - | ₱70,000 | - | ₱95,000 | - |
Century Plaza(Perea St.) | ₱85,000 | ₱100,000 | - | ₱70,000 | ₱85,000 | ₱100,000 | - |
Cityland III((Herrera St)) | - | ₱90,000 | - | ₱65,000 | - | ₱90,000 | - |
Cityland III(V.A. Rufino St .) | ₱75,000 | - | - | - | ₱75,000 | - | - |
Concorde Condominium(Salcedo St- Benavidez St) | - | ₱90,000 | - | ₱65,000 | - | ₱90,000 | - |
Corinthian Plaza(Paseo de Roxas) | - | ₱125,000 | - | ₱90,000 | - | ₱125,000 | - |
Corporate Business(Paseo de Roxas Cor) | - | ₱95,000 | - | - | - | ₱95,000 | - |
Center(Arnaiz) | - | - | - | ₱70,000 | - | - | - |
Cristina Condominium((Herrera St.)) | - | ₱125,000 | - | ₱90,000 | - | ₱125,000 | - |
Cristina Condominium(Legaspi St .) | ₱105,000 | - | - | - | ₱105,000 | - | - |
Cya Land(Rada St.) | - | ₱95,000 | - | ₱70,000 | - | ₱95,000 | - |
Cypress Gardens((Herrera St)) | - | ₱100,000 | - | ₱70,000 | - | ₱100,000 | - |
Cypress Gardens(V.A. Rufino St) | ₱85,000 | - | - | - | ₱85,000 | - | - |
Dao I Condominium(Salcedo St.) | - | ₱90,000 | - | ₱65,000 | - | ₱90,000 | - |
Dona Angela's Garden(C. Palanca St.) | ₱85,000 | ₱100,000 | - | ₱70,000 | ₱85,000 | ₱100,000 | - |
Electra House(Esteban St.) | - | ₱95,000 | - | ₱70,000 | - | ₱95,000 | - |
Eton Parkview Greenbelt(Gamboa St.) | ₱195,000 | ₱225,000 | - | ₱160,000 | ₱195,000 | ₱225,000 | - |
Eurovilla Condominium I(V.A. Rufino St (Herrera St)) | ₱95,000 | ₱110,000 | - | ₱80,000 | ₱95,000 | ₱110,000 | - |
Eurovilla Condominium II(V.A. Rufino St.) | ₱95,000 | ₱110,000 | - | ₱80,000 | ₱95,000 | ₱110,000 | - |
Exchange Corner At Legaspi Bldg.(V.A. Rufino-Bolanos Sts.) | - | ₱95,000 | - | ₱70,000 | - | ₱95,000 | - |
Fedman Suite Condominium(Salcedo St) | - | ₱100,000 | - | ₱70,000 | - | ₱100,000 | - |
Feliza Building(V.A. Rufino St.) | - | ₱100,000 | - | ₱70,000 | - | ₱100,000 | - |
First Midland(Gamboa St.) | - | ₱105,000 | - | ₱75,000 | - | ₱105,000 | - |
First Cityland Condominium(Rada St.) | - | ₱90,000 | - | ₱65,000 | - | ₱90,000 | - |
Gervasia Corp. Center(Amorsolo St) | - | ₱75,000 | - | ₱55,000 | - | ₱75,000 | - |
Garden Tower I(East St., Ayala Center) | ₱240,000 | ₱315,000 | - | ₱225,000 | ₱240,000 | ₱315,000 | - |
Garden Tower II(East St., Ayala Center) | ₱290,000 | ₱345,000 | - | ₱245,000 | ₱290,000 | ₱345,000 | - |
Greenbelt Chancellor(Rada St.) | ₱175,000 | ₱205,000 | - | ₱145,000 | ₱175,000 | ₱205,000 | - |
Greenbelt Hamilton(Legaspi St.) | ₱195,000 | ₱235,000 | - | ₱165,000 | ₱195,000 | ₱235,000 | - |
Greenbelt Excelsior(C. Palanca St.) | ₱160,000 | ₱190,000 | - | ₱135,000 | ₱160,000 | ₱190,000 | - |
Greenbelt Madison (Ferros)(Salcedo St.) | ₱175,000 | ₱205,000 | - | ₱145,000 | ₱175,000 | ₱205,000 | - |
Greenbelt Mansion(Perea St.) | ₱100,000 | ₱130,000 | - | ₱95,000 | ₱100,000 | ₱130,000 | - |
Greenbelt Park Place(C. Palanca St.) | ₱180,000 | ₱210,000 | - | ₱150,000 | ₱180,000 | ₱210,000 | - |
Greenbelt Radisons(Aguirre St.) | ₱175,000 | ₱205,000 | - | ₱145,000 | ₱175,000 | ₱205,000 | - |
Jackson Building(A. Arnaiz Ave.) | - | ₱95,000 | - | ₱70,000 | - | ₱95,000 | - |
Kl Mosaic(Gamboa St.) | ₱205,000 | ₱240,000 | - | ₱170,000 | ₱205,000 | ₱240,000 | - |
Kroma Tower(Dela Rosa St.) | ₱195,000 | ₱230,000 | - | ₱165,000 | ₱195,000 | ₱230,000 | - |
La Maison Rada(Rada St.) | ₱115,000 | - | - | - | ₱115,000 | - | - |
Condominium(Legaspi St.) | - | ₱150,000 | - | ₱105,000 | - | ₱150,000 | - |
Condominium(Rada St.) | - | ₱140,000 | - | ₱100,000 | - | ₱140,000 | - |
Legaspi Park View(Legaspi St.) | ₱125,000 | - | - | - | ₱125,000 | - | - |
Legaspi Suites(Salcedo St.) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 | - |
Legaspi Tower 100(Legaspi St.) | ₱95,000 | ₱110,000 | - | ₱80,000 | ₱95,000 | ₱110,000 | - |
Legaspi Tower 200(Paseo de Roxas) | ₱105,000 | ₱125,000 | - | ₱90,000 | ₱105,000 | ₱125,000 | - |
Lpl Suites Greenbelt(Legaspi St.) | ₱85,000 | ₱100,000 | - | ₱70,000 | ₱85,000 | ₱100,000 | - |
Lpl Tower(Legaspi St.) | ₱85,000 | ₱100,000 | - | ₱70,000 | ₱85,000 | ₱100,000 | - |
Lta Condominium(Perea St.) | - | ₱105,000 | - | ₱75,000 | - | ₱105,000 | - |
Parkford Suites Legazpi(Gamboa St. Cor. Salcedo St.) | ₱310,000 | ₱370,000 | - | ₱260,000 | ₱310,000 | ₱370,000 | - |
Man Tower One(Legaspi St.) | ₱195,000 | ₱230,000 | - | ₱165,000 | ₱195,000 | ₱230,000 | - |
Makati Diamond Residences(Legaspi St.) | - | ₱255,000 | - | ₱180,000 | - | ₱255,000 | - |
Mayfair Mansion(Perea St.) | ₱95,000 | ₱110,000 | - | ₱80,000 | ₱95,000 | ₱110,000 | - |
Medical Plaza Makati(Amorsolo St/dela Rosa St.) | ₱100,000 | ₱120,000 | - | ₱85,000 | ₱100,000 | ₱120,000 | - |
Medical Towers(V.A. Rufino Ormaza St (Herrera St)) | - | ₱110,000 | - | ₱80,000 | - | ₱110,000 | - |
Mgf Champaca(Amosolo St.) | ₱90,000 | ₱110,000 | - | ₱80,000 | ₱90,000 | ₱110,000 | - |
Midland Mansions(A. Arnaiz Ave. -Benavidez St) | ₱115,000 | ₱135,000 | - | ₱95,000 | ₱115,000 | ₱135,000 | - |
Montepino Building(Amosolo St-Gamboa) | ₱105,000 | ₱125,000 | - | ₱90,000 | ₱105,000 | ₱125,000 | - |
Mosaic Tower(Trasierra Cor Aguirre Sts.) | ₱195,000 | ₱230,000 | - | ₱165,000 | ₱195,000 | ₱230,000 | - |
Odc International Plaza(Salcedo St.) | ₱105,000 | ₱125,000 | - | ₱90,000 | ₱105,000 | ₱125,000 | - |
One Corporate Plaza(A. Arnaiz Ave.) | - | ₱105,000 | - | ₱75,000 | - | ₱105,000 | - |
One Legaspi Park(Rada St.) | ₱160,000 | ₱190,000 | - | ₱135,000 | ₱160,000 | ₱190,000 | - |
Astoria Greenbelt(A. Arnaiz Ave.) | ₱85,000 | ₱100,000 | - | ₱70,000 | ₱85,000 | ₱100,000 | - |
Opl Building(C. Palanca St.) | ₱105,000 | ₱125,000 | - | ₱90,000 | ₱105,000 | ₱125,000 | - |
Park Terraces(A. Arnaiz Ave.) | ₱300,000 | ₱360,000 | - | ₱255,000 | ₱300,000 | ₱360,000 | - |
Perla Mansion(C. Palanca St) | ₱135,000 | ₱160,000 | - | ₱115,000 | ₱135,000 | ₱160,000 | - |
Prince Plaza I(Legaspi St) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 | - |
Prince Plaza II(Dela Rosa St.) | ₱135,000 | ₱160,000 | - | ₱115,000 | ₱135,000 | ₱160,000 | - |
Rada Regency Condominium(Rada St / dela Rosa St) | ₱120,000 | ₱145,000 | - | ₱105,000 | ₱120,000 | ₱145,000 | - |
Rci Building(Rada St.) | ₱75,000 | ₱90,000 | - | ₱65,000 | ₱75,000 | ₱90,000 | - |
Rufino Pacific Towers(Ayala Ave.) | - | ₱245,000 | - | ₱175,000 | - | ₱245,000 | - |
SSS Bldg.(Ayala Avenue) | - | ₱205,000 | - | ₱145,000 | - | ₱205,000 | - |
Salustiana D. Ty Tower(Paseo de Roxas) | - | ₱95,000 | - | ₱70,000 | - | ₱95,000 | - |
Senta Makati Condominium(Legaspi St.) | ₱225,000 | ₱265,000 | - | ₱190,000 | ₱225,000 | ₱265,000 | - |
Somerset Millenium Exec. Res.(Aguirre St.) | ₱155,000 | ₱185,000 | - | ₱130,000 | ₱155,000 | ₱185,000 | - |
State Condominium I(Salcedo St.) | ₱105,000 | ₱130,000 | - | ₱95,000 | ₱105,000 | ₱130,000 | - |
State Condominium II(Aguirre St (Salcedo St)) | - | ₱155,000 | - | ₱110,000 | - | ₱155,000 | - |
Sunrise Terraces Apartments(Perrea St.) | ₱155,000 | ₱185,000 | - | ₱130,000 | ₱155,000 | ₱185,000 | - |
The Biltmore Condominium(Aguirre St.) | ₱185,000 | ₱220,000 | - | ₱155,000 | ₱185,000 | ₱220,000 | - |
The Columns Legaspi(A. Arnaiz Ave-) | ₱175,000 | - | - | - | ₱175,000 | - | - |
The Enterprise Center(Ayala Ave) | - | ₱250,000 | - | ₱175,000 | - | ₱250,000 | - |
The Eton Residences(Legaspi St.) | ₱190,000 | ₱225,000 | - | ₱160,000 | ₱190,000 | ₱225,000 | - |
The Frabella I Condominium(Rada St.) | ₱155,000 | ₱180,000 | - | ₱130,000 | ₱155,000 | ₱180,000 | - |
The Grand Midori(Legaspi St.) | ₱185,000 | ₱220,000 | - | - | ₱185,000 | ₱220,000 | - |
The Palisades Condominium(Perea St.) | ₱180,000 | ₱220,000 | - | ₱155,000 | ₱180,000 | ₱220,000 | - |
The Raffles Residences(A. Arnaiz Ave.) | - | ₱345,000 | - | ₱245,000 | - | ₱345,000 | - |
The Raffles Residences(Makati Ave Cor) | ₱295,000 | - | - | - | ₱295,000 | - | - |
The Renaissance Condominium(Salcedo St) | ₱145,000 | ₱170,000 | - | ₱120,000 | ₱145,000 | ₱170,000 | - |
The Residences At(A. Arnaiz Ave.) | ₱230,000 | - | - | - | ₱230,000 | - | - |
The Shang Grand Tower(Perea St.) | ₱230,000 | ₱270,000 | - | ₱190,000 | ₱230,000 | ₱270,000 | - |
Torre de Salcedo(Salcedo St.) | ₱115,000 | ₱140,000 | - | ₱100,000 | ₱115,000 | ₱140,000 | - |
Tropical Palms Building(Dela Rosa St - Perea St.) | ₱135,000 | ₱160,000 | - | ₱115,000 | ₱135,000 | ₱160,000 | - |
Twin Cities Condo(110 Legaspi St.) | ₱100,000 | ₱120,000 | - | ₱85,000 | ₱100,000 | ₱120,000 | - |
Universal Re Condominium(Perea St.) | - | ₱110,000 | - | ₱80,000 | - | ₱110,000 | - |
Universal Re Condominium(Paseo de Roxas /) | ₱95,000 | - | - | - | ₱95,000 | - | - |
Valuepoint Exec. Apartment(Salcedo St) | ₱105,000 | ₱125,000 | - | ₱90,000 | ₱105,000 | ₱125,000 | - |
Vernida I Building(Amorsolo St.) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 | - |
Vgp Bldg.( Manilabank)(Ayala Avenue) | - | ₱150,000 | - | ₱105,000 | - | ₱150,000 | - |
Vm Condo(146 Amorsolo St.) | ₱75,000 | ₱90,000 | - | ₱65,000 | ₱75,000 | ₱90,000 | - |
Windsor Tower(Legaspi St.) | - | ₱110,000 | - | ₱80,000 | - | ₱110,000 | - |
Zaragosa Building(Trasierra-Soria St) | - | ₱155,000 | - | ₱110,000 | - | ₱155,000 | - |
Zeta II Condo (Zeta Cond.)(Salcedo St.) | - | ₱105,000 | - | ₱75,000 | - | ₱105,000 | - |
Abelardo(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Amorsolo(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Apostol(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Arguilla(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Balmori(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Briones(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Edades(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Estela(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Hernandez(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Hidalgo(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Joaquin(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Juan Luna(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Lippay(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Melantic(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Nacpil(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Ponce(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Rocha(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
San Lorenzo Drive(San Lorenzo Village) | ₱245,000 | - | - | - | - | - | - |
Tampingco(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Tolentino(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Zaragoza(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Zipper(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Zulueta(San Lorenzo Village) | ₱200,000 | - | - | - | - | - | - |
Institution/School(San Lorenzo Village) | - | - | - | - | - | - | ₱250,000 |
FAQ
Frequently Asked Questions about San Lorenzo
What is the BIR zonal value in San Lorenzo, City of Makati?
The average residential zonal value across classified streets in San Lorenzo is ₱157,959/sqm (median ₱157,500/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱75,000 to ₱310,000/sqm across 185 classified streets. These values are published by BIR RDO 047 (East Makati).
Which street has the highest zonal value in San Lorenzo?
Parkford Suites Legazpi has the highest residential zonal value in San Lorenzo at ₱310,000 per square meter. It is located Gamboa St. Cor. Salcedo St.. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in San Lorenzo?
The most affordable street-level residential zonal value in San Lorenzo is ₱75,000/sqm, found on Cityland III. It is located V.A. Rufino 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 Lorenzo?
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 ₱157,959/sqm, a 100 sqm lot would have a CGT of approximately ₱947,754 and a DST of approximately ₱236,939. 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 Lorenzo?
There are 185 streets with published BIR zonal value classifications in San Lorenzo, City of Makati. The breakdown by zone type: 151 commercial (81.6%), 98 residential (53%).
What is the commercial zonal value in San Lorenzo?
The average commercial zonal value across classified streets in San Lorenzo is ₱274,901/sqm. At the street level, commercial values go up to ₱940,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.
Other Barangays in City of Makati
Method and law
About These Values
These zonal values are published by BIR RDO 047 (East Makati) and represent the minimum taxable value per square meter for properties in San Lorenzo, 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.