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ToolsZonal ValuesMetro ManilaCity of Makati

BIR Zonal Values in City of Makati

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

DO 35-2021, DO 36-2021, DO 37-2021 +1 more · Effective: 1/8/2022

PSGC 1380300000

Data last verified 2026-06-09 · see recent updates

City of Makati Zonal Value Highlights (2026)

Makati is a city in Metro Manila with 23 barangays and 1363 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱40,000 to ₱550,000/sqm, with a median of ₱120,000/sqm. Commercial values range from ₱53,000 to ₱940,000/sqm. The highest residential zonal value is ₱550,000/sqm at Park Central (condominium) in Urdaneta. Makati falls under BIR RDO 047, 048, 049, 050, latest schedule effective 1/8/2022. PSGC code 1380300000.

Highest Commercial
₱940,000
/sqm
Ayala Avenue (EDSA to Gil Puyat), Bel-Air
Highest Residential
₱550,000
/sqm
Park Central (condominium) (Ayala Ave.), Urdaneta
Most Affordable
₱40,000
/sqm
Bormaheco Executive Suites (condominium) (Suez, Makati City), Santa Cruz
Which RDO covers your property?
City of Makati spans 4 BIR Revenue District Offices, grouped here by the office whose Department Order set each barangay's current zonal values. RDO 047 (East Makati) is the source for 1 barangay including San Lorenzo. RDO 048 (West Makati) is the source for 5 barangays including Bangkal, Magallanes, and Palanan. RDO 049 (North Makati City) is the source for 11 barangays including Carmona, Guadalupe Viejo, and Kasilawan. RDO 050 (South Makati) is the source for 6 barangays including Bel-Air, Dasmariñas, and Forbes Park. The RDO that issued a barangay's schedule is generally the office handling Capital Gains Tax and Documentary Stamp Tax for property transactions there, and which zonal value schedule applies.
Median Residential
₱120,000
Median Commercial
₱170,000
Barangays
23
Streets Indexed
1,363
Buildings / Condos
480
Estimated transfer taxes in City of Makati

At the median residential zonal value of ₱120,000/sqm:

  • For a 50sqm property (zonal basis ₱6,000,000): estimated CGT ₱360,000, DST ₱90,000, total ₱450,000.
  • For a 100sqm property (zonal basis ₱12,000,000): estimated CGT ₱720,000, DST ₱180,000, total ₱900,000.
  • For a 200sqm property (zonal basis ₱24,000,000): estimated CGT ₱1,440,000, DST ₱360,000, total ₱1,800,000.

Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.

Barangays in City of Makati

23 barangays

Sort:

RDO 048 — West Makati (5 barangays)

Bangkal
Residential: ₱48,000 - ₱200,000
Commercial: ₱57,000 - ₱338,000
51 streets
Magallanes
Residential: ₱100,000 - ₱200,000
Commercial: ₱200,000 - ₱358,000
37 streets
Palanan
Residential: ₱70,000 - ₱195,000
Commercial: ₱80,000 - ₱295,000
49 streets
Pio del Pilar
Residential: ₱43,000 - ₱220,000
Commercial: ₱53,000 - ₱357,000
91 streets
San Isidro
Residential: ₱105,000 - ₱135,000
Commercial: ₱110,000 - ₱295,000
39 streets

RDO 050 — South Makati (6 barangays)

Bel-Air
Residential: ₱74,000 - ₱300,000
Commercial: ₱65,000 - ₱940,000
216 streets
Dasmariñas
Residential: ₱275,000 - ₱300,000
Commercial: ₱343,000 - ₱425,000
39 streets
Forbes Park
Residential: ₱220,000 - ₱338,000
Commercial: ₱400,000 - ₱414,000
33 streets
Guadalupe Nuevo
Residential: ₱83,000 - ₱140,000
Commercial: ₱155,000 - ₱300,000
41 streets
Pinagkaisahan
Residential: ₱118,000 - ₱163,000
Commercial: ₱180,000 - ₱300,000
33 streets
Urdaneta
Residential: ₱127,000 - ₱550,000
Commercial: ₱149,000 - ₱929,000
33 streets

RDO 049 — North Makati City (11 barangays)

Carmona
Residential: ₱100,000 - ₱250,000
Commercial: ₱150,000 - ₱300,000
22 streets
Guadalupe Viejo
Residential: ₱60,000 - ₱300,000
Commercial: ₱82,500 - ₱350,000
42 streets
Kasilawan
Residential: ₱80,000 - ₱100,000
Commercial: ₱150,000
19 streets
La Paz
Residential: ₱60,000 - ₱245,000
Commercial: ₱85,000 - ₱250,000
30 streets
Olympia
Residential: ₱60,000 - ₱250,000
Commercial: ₱80,000 - ₱275,000
63 streets
Poblacion
Residential: ₱100,000 - ₱350,000
Commercial: ₱120,000 - ₱400,000
140 streets
San Antonio
Residential: ₱60,000 - ₱250,000
Commercial: ₱80,000 - ₱450,000
69 streets
Santa Cruz
Residential: ₱40,000 - ₱200,000
Commercial: ₱70,000 - ₱250,000
36 streets
Singkamas
Residential: ₱70,000 - ₱150,000
Commercial: ₱77,000 - ₱180,000
19 streets
Tejeros
Residential: ₱70,000 - ₱200,000
Commercial: ₱80,000 - ₱250,000
41 streets
Valenzuela
Residential: ₱45,000 - ₱200,000
Commercial: ₱55,000 - ₱250,000
28 streets

RDO 047 — East Makati (1 barangay)

San Lorenzo
Residential: ₱75,000 - ₱310,000
Commercial: ₱75,000 - ₱940,000
192 streets

Other Cities in Metro Manila

Pasay City₱65,638/sqmQuezon City₱63,142/sqmCity of San Juan₱52,413/sqmCity of Parañaque₱50,282/sqmCity of Taguig₱48,778/sqm
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 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)

Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.

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 PageRA 12001 (RPVARA) full text

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

Last BIR schedule update for City of Makati: 1/8/2022. Under RA 12001 (RPVARA), BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31). The law required SMVs to be updated within two years of its July 5, 2024 effectivity; where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29). The real property tax amnesty on penalties, surcharges, and interest ends July 5, 2026 (Sec. 30).