R
REN.PH

Real Estate Network of the Philippines. Free verification tools and resources.

Verify

  • Broker Verification
  • License to Sell

Tools

  • BIR Zonal Values
  • Transfer Tax Calculator
  • Due Diligence Checklist

Resources

  • Legal Templates
  • HOA Guide
  • Foreclosure Guide
  • Condo Turnover Guide

Academy

  • All Courses
  • RA 9646 Essentials

Insights

  • Reports
  • Blog

Directory

  • Find Brokers
  • Browse Projects
  • Exam Passers
  • By Location

For Professionals

  • Claim Your Profile
  • Create Realty
  • Dashboard

Company

  • About
  • Contact
  • Data Disclaimer
  • Corrections
  • Privacy Policy
  • Terms of Service

Powered by licensed professionals using verified data from PRC, DHSUD, and BIR.

© 2026 REN.PH. All rights reserved.

FacebookTwitter
R
REN.PH
Broker Verification
Check if a broker is licensed
License to Sell
Verify project LTS status
DirectoryAcademyInsights
BIR Zonal Values
Land values per sqm
Transfer Tax Calculator
Calculate taxes and fees
Due Diligence Checklist
Property verification guide
Legal Templates
Document templates
HOA Guide
Know your rights (RA 9904)
Foreclosure Guide
Buying foreclosed properties
Condo Turnover Guide
Unit turnover checklist
About
SearchSign In
ToolsZonal ValuesMetro ManilaMakati City

BIR Zonal Values in Makati City

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

Effective: 2021

Makati City Zonal Value Highlights (2026)

Quick Summary: Makati City has residential zonal values ranging from ₱40,000 to ₱550,000 per sqm based on BIR RDO 047, 049, 050 (East Makati, North Makati City, South Makati).

Highest Commercial Value: ₱940,000/sqm — AYALA AVENUE (EDSA TO GIL PUYAT), San Lorenzo (Legazpi Village)
Highest Residential Value: ₱550,000/sqm — PARK CENTRAL(Penthouse) (Ayala Ave.), Urdaneta Village
Most Affordable Entry Point: ₱40,000/sqm — BORMAHECO EXECUTIVE SUITES (Suez, Makati City), Santa Cruz (Continuation)

Top Villages & Subdivisions

  1. Forbes Park Village (Continuation) — ₱338,000/sqm
  2. Dasmariñas Village — ₱275,000/sqm
  3. Urdaneta Village — ₱220,000/sqm
Highest Values
  • Post Proper Northside₱350,000
  • Post Proper Northside (Continuation)₱350,000
  • Forbes Park Village₱338,000
Lowest Values
  • Rizal₱47,000
  • Pembo₱60,000
  • Comembo (Continuation)₱65,000
Barangays
50
Avg Residential
₱158,266
Residential Range
₱47,000-₱350,000
Total Zones
1,977

Barangays in Makati City

50 barangays

Forbes Park Village (Continuation)
Residential: ₱338,000
Range: ₱220,000 - ₱338,000
Commercial: ₱400,000
8 streets
Post Proper Southside (Continuation)
Residential: ₱300,000
Range: ₱98,000 - ₱300,000
Commercial: ₱500,000
365 streets
Dasmariñas Village
Residential: ₱275,000
Range: ₱275,000 - ₱300,000
Commercial: ₱343,000
38 streets
Urdaneta Village
Residential: ₱220,000
Range: ₱127,000 - ₱550,000
Commercial: ₱700,000
37 streets
Post Proper Northside (Continuation)
Residential: ₱200,000
Commercial: ₱900,000
0 streets
Pinagkaisahan
Residential: ₱123,000
Range: ₱118,000 - ₱163,000
Commercial: ₱180,000
33 streets
Guadalupe Nuevo (Continuation)
Residential: ₱120,000
Range: ₱83,000 - ₱140,000
Commercial: ₱155,000
22 streets
South Cembo
Residential: ₱103,000
Range: ₱103,000 - ₱153,000
Commercial: ₱123,000
28 streets
Pitogo (Continuation)
Residential: ₱101,000
Range: ₱101,000 - ₱150,000
Commercial: ₱151,000
13 streets
West Rembo
Residential: ₱83,000
Range: ₱83,000 - ₱115,000
Commercial: ₱115,000
44 streets
Cembo
Residential: ₱80,000
Range: ₱80,000 - ₱128,000
Commercial: ₱118,000
19 streets
East Rembo
Residential: ₱75,000
Range: ₱75,000 - ₱138,000
Commercial: ₱110,000
52 streets
Comembo (Continuation)
Residential: ₱65,000
Commercial: ₱100,000
2 streets
Pembo (Continuation)
Residential: ₱59,000
Range: ₱59,000 - ₱100,000
Commercial: ₱120,000
84 streets
Rizal
Residential: ₱47,000
Range: ₱47,000 - ₱79,000
Commercial: ₱52,000
106 streets
San Lorenzo
Range: ₱55,000 - ₱310,000
126 streets
San Lorenzo - Ayala Center
11 streets
San Lorenzo - San Lorenzo Village
Range: ₱200,000 - ₱245,000
24 streets
San Lorenzo (Legazpi Village)
32 streets
Bel-air
Range: ₱200,000 - ₱250,000
41 streets
Bel-air (Continuation)
Range: ₱90,000 - ₱300,000
20 streets
Carmona
Range: ₱100,000 - ₱250,000
22 streets
Guadalupe Viejo
Range: ₱75,000 - ₱300,000
32 streets
Guadalupe Viejo (Continuation)
Range: ₱60,000 - ₱300,000
11 streets
Kasilawan
Range: ₱80,000 - ₱100,000
19 streets
La Paz
Range: ₱100,000 - ₱245,000
27 streets
La Paz (Continuation)
Range: ₱60,000 - ₱80,000
3 streets
Olympia
Range: ₱100,000 - ₱250,000
41 streets
Olympia (Continuation)
Range: ₱60,000 - ₱150,000
22 streets
Pio del Pilar
5 streets
Poblacion
Range: ₱100,000 - ₱200,000
28 streets
Poblacion (Continuation)
Range: ₱100,000 - ₱350,000
112 streets
San Antonio
Range: ₱80,000 - ₱140,000
26 streets
San Antonio (Continuation)
Range: ₱60,000 - ₱250,000
43 streets
Santa Cruz
Range: ₱100,000 - ₱200,000
27 streets
Santa Cruz (Continuation)
Range: ₱40,000 - ₱150,000
9 streets
Sincamas
Range: ₱70,000 - ₱150,000
19 streets
Tejeros
Range: ₱70,000 - ₱200,000
38 streets
Tejeros (Continuation)
Range: ₱110,000 - ₱120,000
3 streets
Valenzuela
Range: ₱120,000 - ₱200,000
22 streets
Valenzuela (Continuation)
Range: ₱45,000 - ₱120,000
6 streets
Bel-air (Salcedo Village)
Range: ₱63,000 - ₱285,000
Commercial: ₱565,000
145 streets
Cembo (Continuation)
3 streets
Comembo
Range: ₱65,000 - ₱83,000
29 streets
Forbes Park Village
26 streets
Guadalupe Nuevo
Range: ₱120,000 - ₱135,000
18 streets
Pembo
Range: ₱59,000 - ₱60,000
37 streets
Pitogo
Range: ₱101,000 - ₱133,000
22 streets
Post Proper Northside
0 streets
Post Proper Southside
27 streets

Other Cities in Metro Manila

Taguig₱94,473/sqmPasay City₱64,931/sqmQuezon City (North)₱53,110/sqmManila₱47,405/sqmMuntinlupa City₱28,181/sqm
About These Values

These zonal values are published by BIR RDO 047, 049, 050 (East Makati, North Makati City, South Makati) and represent the minimum taxable value per square meter for properties in Makati City.

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)

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 Page

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