BIR Zonal Values in Brgy. Santa Cruz, City of Makati
Santa Cruz is a barangay in Makati, Metro Manila with 36 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 049 (North Makati City), based on the BIR Department Order covering Santa Cruz. The average residential zonal value across classified streets is ₱101,618/sqm (median ₱100,000/sqm). Street-level residential values range from ₱40,000 to ₱200,000 per square meter. The highest-valued residential street is Chino Roces Ave. (P. Tamo) at ₱200,000/sqm. Commercial zonal values reach up to ₱250,000/sqm. The majority of classified streets (94.4%) 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 Santa Cruz.
City of Makati, Metro Manila · RDO 049 (North Makati City)
Data last verified 2026-10-14 · see recent updates
DO 35-2021 · BIR schedule effectivity: 1/8/2022
PSGC 1380300026
Santa Cruz Zonal Value Summary (2026)
- Avg. Residential
- ₱101,618
- /sqm
- Avg. Commercial
- ₱125,441
- /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 are valued at ₱100,000.
- Streets
- 36
- Median Residential
- ₱100,000
- Residential Range
- ₱40,000-₱200,000
- Avg Commercial
- ₱125,441
CGT + DST
Estimate Your Property Tax in Santa Cruz
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on Santa Cruz barangay-level residential value of ₱101,618/sqm
Zonal Basis
100 sqm x ₱101,618
₱10,161,800
- Capital Gains Tax (6%)
- ₱609,708
- Documentary Stamp Tax (1.5%)
- ₱152,427
Estimated Total (CGT + DST)
₱762,135
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. Santa Cruz?
Rankings
Street Rankings
Top 5 Highest Residential
- 1Chino Roces Ave. (P. Tamo)(Kalayaan Ave. - Metropolitan Ave.)₱200,000/sqm
- 2Metropolitan Avenue(Chino Roces (P. Tamo) - South Ave.)₱160,000/sqm
- 3M Suites(Metropolitan Ave., Brgy. Sta. Cruz)₱150,000/sqm
- 4South Avenue(Kalayaan Ave. - Metropolitan Ave.)₱140,000/sqm
- 5Kalayaan Avenue(South Ave. - Chino Roces)₱120,000/sqm
Top 5 Most Affordable
- 1Bormaheco Executive Suites(Suez, Makati City)₱40,000/sqm
- 2Bormaheco Garden Homes(Metropolitan Avenue)₱50,000/sqm
- 3Casa Bougainville(Mascardo St. Tejeros, Makati City)₱60,000/sqm
- 4Idc Centre Condominium(Kalayaan Ave. Cor. Zapote Sts., Brgy. Sta. Cruz)₱65,000/sqm
- 5Idc Place(Zapote Cor, Ponte Sts. , Makati)₱65,000/sqm
Top 3 Commercial Streets
- 1Chino Roces Ave. (P. Tamo)(Kalayaan Ave. - Metropolitan Ave.)₱250,000/sqm
- 2Metropolitan Avenue(Chino Roces (P. Tamo) - South Ave.)₱200,000/sqm
- 3M Suites(Metropolitan Ave., Brgy. Sta. Cruz)₱160,000/sqm
Zone Type Distribution
- Residential34 of 36 streets (94.4%)
- Commercial34 of 36 streets (94.4%)
By area
Streets by Vicinity
Kalayaan Ave. - Metropolitan Ave.
4 streets | Avg ₱140,000/sqm
- Chino Roces Ave. (P. Tamo)₱200,000
- Kakarong₱100,000
- South Avenue₱140,000
- Zapote₱120,000
Chino Roces - Zapote
4 streets | Avg ₱100,000/sqm
- Davila₱100,000
- Mascardo₱100,000
- Ponte₱100,000
- San Junio₱100,000
Zapote - Venecia
3 streets | Avg ₱100,000/sqm
- Manchas₱100,000
- Manda₱100,000
- Mangahas₱100,000
Chino Roces - South Avenue
3 streets | Avg ₱106,667/sqm
- Montojo₱100,000
- Vito Cruz Extension/Pablo Ocampo Sr.₱120,000
- Yague₱100,000
Davila - Pablo Ocampo Extension
2 streets | Avg ₱100,000/sqm
- Jordan₱100,000
- Jurado₱100,000
Kakarong - Zapote
2 streets | Avg ₱100,000/sqm
- Panama₱100,000
- Suez₱100,000
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial | PS | RC | CC | Institutional |
|---|---|---|---|---|---|---|---|
| Santa Cruz | - | - | - | - | - | - | - |
Chino Roces Ave. (P. Tamo)(Kalayaan Ave. - Metropolitan Ave.) | ₱200,000 | ₱250,000 | - | - | - | - | - |
Davila(Chino Roces - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Jordan(Davila - Pablo Ocampo Extension) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Jurado(Davila - Pablo Ocampo Extension) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Kakarong(Kalayaan Ave. - Metropolitan Ave.) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Kalayaan Avenue(South Ave. - Chino Roces) | ₱120,000 | ₱150,000 | - | - | - | - | - |
Kalayaan Avenue(Pililia-South Ave.) | - | ₱150,000 | - | - | - | - | - |
Manchas(Zapote - Venecia) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Manda(Zapote - Venecia) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Mangahas(Zapote - Venecia) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Martinez Unidos(Pablo Ocampo Sr. Ext. - Yague St.) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Mascardo(Chino Roces - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Metropolitan Avenue(Chino Roces (P. Tamo) - South Ave.) | ₱160,000 | ₱200,000 | - | - | - | - | - |
Metropolitan Avenue(South Cem.-Manila South Cemetery) | ₱120,000 | ₱150,000 | - | - | - | - | - |
Montojo(Chino Roces - South Avenue) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Panama(Kakarong - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Ponte(Chino Roces - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
San Junio(Chino Roces - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
South Avenue(Kalayaan Ave. - Metropolitan Ave.) | ₱140,000 | ₱150,000 | - | - | - | - | - |
South Avenue(F Benitez Elementary School) | - | - | - | - | - | - | ₱145,000 |
Solchuaga(Chino Roces) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Suez(Kakarong - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Vito Cruz Extension/Pablo Ocampo Sr.(Chino Roces - South Avenue) | ₱120,000 | ₱150,000 | - | - | - | - | - |
Venecia(Metropolitan Ave. - Pablo Ocampo Sr. Ext) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Visita(Montojo - Pablo Ocampo Sr. Ext.) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Yague(Chino Roces - South Avenue) | ₱100,000 | ₱120,000 | - | - | - | - | - |
Zapote(Kalayaan Ave. - Metropolitan Ave.) | ₱120,000 | ₱150,000 | - | - | - | - | - |
Bormaheco Garden Homes(Metropolitan Avenue) | ₱50,000 | ₱70,000 | - | ₱49,000 | ₱50,000 | ₱70,000 | - |
Bormaheco Executive Suites(Suez, Makati City) | ₱40,000 | - | - | - | ₱40,000 | - | - |
Zaragosa Residences(Brgy. Sta. Cruz) | ₱80,000 | ₱100,000 | - | ₱70,000 | ₱80,000 | ₱100,000 | - |
Casa Bougainville(Mascardo St. Tejeros, Makati City) | ₱60,000 | ₱70,000 | - | ₱49,000 | ₱60,000 | ₱70,000 | - |
Eureka Suites(#3839 Mascarado St.,) | ₱85,000 | ₱95,000 | - | ₱65,000 | ₱85,000 | ₱95,000 | - |
Graceland Place Condominium(Zapote Cor. Ponte Sts., Brgy. Sta. Cruz) | ₱80,000 | ₱100,000 | - | ₱70,000 | ₱80,000 | ₱100,000 | - |
Idc Centre Condominium(Kalayaan Ave. Cor. Zapote Sts., Brgy. Sta. Cruz) | ₱65,000 | ₱80,000 | - | ₱56,000 | ₱65,000 | ₱80,000 | - |
Idc Place(Zapote Cor, Ponte Sts. , Makati) | ₱65,000 | ₱80,000 | - | ₱56,000 | ₱65,000 | ₱80,000 | - |
M Suites(Metropolitan Ave., Brgy. Sta. Cruz) | ₱150,000 | ₱160,000 | - | ₱112,000 | ₱150,000 | ₱160,000 | - |
FAQ
Frequently Asked Questions about Santa Cruz
What is the BIR zonal value in Santa Cruz, City of Makati?
Which street has the highest zonal value in Santa Cruz?
What is the most affordable zonal value in Santa Cruz?
How much is the capital gains tax for property in Santa Cruz?
How many streets have BIR zonal values in Santa Cruz?
What is the commercial zonal value in Santa Cruz?
Other Barangays in City of Makati
Method and law
About These Values
These zonal values are published by BIR RDO 049 (North Makati City) and represent the minimum taxable value per square meter for properties in Santa Cruz, 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.