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ToolsZonal ValuesMetro ManilaMakati CityBel-air (Continuation)

BIR Zonal Values in Bel-air (Continuation)

Makati City, Metro Manila · RDO ()

Effective: 2021

Bel-air (Continuation) Zonal Value Summary (2026)

Bel-air (Continuation) is a barangay in Makati City, Metro Manila with 20 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). Street-level residential values range from ₱90,000 to ₱300,000 per square meter, with a median of ₱177,500/sqm. The highest-valued residential street is ALPHA LAND at ₱300,000/sqm. Commercial zonal values reach up to ₱350,000/sqm. The majority of classified streets (70%) 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 Bel-air (Continuation).

Residential
-
Commercial
-
Industrial
-
Estimate Your Property Tax in Bel-air (Continuation)

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

No zonal value available for residential properties in Bel-air (Continuation).

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.

Zone Type Distribution

Residential14 of 20 streets (70%)
Commercial14 of 20 streets (70%)

Street Rankings

Top 5 Highest Residential
  1. 1.ALPHA LAND(Ayala Ave. Ext., Malugay St.)₱300,000/sqm
  2. 2.THE ALPHALAND MAKATI PLACE(Malugay St. Cor Ayala Ext.)₱300,000/sqm
  3. 3.AIR RESIDENCES / SMDC(Ayala Ave. Ext.)₱200,000/sqm
  4. 4.KROMA TOWER / ALVEO(Ayala Ave. Ext.)₱200,000/sqm
  5. 5.LERATO TOWER(Malugay St. Cor Ayala Ext.)₱200,000/sqm
Top 5 Most Affordable
  1. 1.STAR CENTRUM (CITYLAND VI)(Sen. Gil Puyat Ave.)₱90,000/sqm
  2. 2.MIDLAND BUILDING BUENDIA(Sen. Gil Puyat Ave.)₱100,000/sqm
  3. 3.FAR EAST BANK CENTRE / BPI BUENDIA CENTER(Sen. Gil Puyat Ave. (near Makati Avenue))₱140,000/sqm
  4. 4.PETRON MEGA PLAZA(Sen Gil Puyat Ave.)₱140,000/sqm
  5. 5.ENZO BUILDING(Gil Puyat - Jupiter)₱150,000/sqm
Top 3 Commercial Streets
  1. 1.ALPHA LAND(Ayala Ave. Ext., Malugay St.)₱350,000/sqm
  2. 2.THE ALPHALAND MAKATI PLACE(Malugay St. Cor Ayala Ext.)₱350,000/sqm
  3. 3.AIR RESIDENCES / SMDC(Ayala Ave. Ext.)₱250,000/sqm

Streets by Vicinity

Sen. Gil Puyat Ave.
8 streets|Avg ₱130,000/sqm
  • ACT TOWER-
  • COUNTRY SPACE-
  • LE TRIOMPHE-
  • MIDLAND BUILDING BUENDIA₱100,000
  • SALCEDO TOWER A-
  • +3 more streets
Ayala Ave. Ext.
2 streets|Avg ₱200,000/sqm
  • AIR RESIDENCES / SMDC₱200,000
  • KROMA TOWER / ALVEO₱200,000
Malugay St. Cor Ayala Ext.
2 streets|Avg ₱250,000/sqm
  • LERATO TOWER₱200,000
  • THE ALPHALAND MAKATI PLACE₱300,000
Streets
20
Median Residential
₱177,500
Residential Range
₱90,000-₱300,000
Avg Commercial
₱227,857

Zonal Values by Street

LocationResidentialCommercialIndustrial
Bel-air (Continuation)---
↳ AIR RESIDENCES / SMDC(Ayala Ave. Ext.)
₱200,000₱250,000-
↳ ALPHA LAND(Ayala Ave. Ext., Malugay St.)
₱300,000₱350,000-
↳ CEO FLATS(No. 4 Jupiter St. Cor. Canopus St., Bel-Air Village)
₱180,000₱230,000-
↳ ENZO BUILDING(Gil Puyat - Jupiter)
₱150,000₱180,000-
↳ FAR EAST BANK CENTRE / BPI BUENDIA CENTER(Sen. Gil Puyat Ave. (near Makati Avenue))
₱140,000₱200,000-
↳ JAZZ RESIDENCES / SMDC(N. Garcia Cor. Jupiter Ave.)
₱155,000₱200,000-
↳ KROMA TOWER / ALVEO(Ayala Ave. Ext.)
₱200,000₱250,000-
↳ LERATO TOWER(Malugay St. Cor Ayala Ext.)
₱200,000₱250,000-
↳ MIDLAND BUILDING BUENDIA(Sen. Gil Puyat Ave.)
₱100,000₱110,000-
↳ PACIFIC STAR(Makati Ave. Cor. Sen. Gil Puyat Ave.)

PURELY COMMERCIAL

₱175,000₱250,000-
↳ PETRON MEGA PLAZA(Sen Gil Puyat Ave.)

PURELY COMMERCIAL

₱140,000₱200,000-
↳ STAR CENTRUM (CITYLAND VI)(Sen. Gil Puyat Ave.)
₱90,000₱120,000-
↳ THE ALPHALAND MAKATI PLACE(Malugay St. Cor Ayala Ext.)
₱300,000₱350,000-
↳ THE COLUMNS AYALA(Sen. Gil Puyat Ave.)
₱200,000₱250,000-
↳ ACT TOWER(Sen. Gil Puyat Ave.)

ONETT TRANSACTIONS ARE NOW UNDER THE JURISDICTION OF RDO 50- SOUTH MAKATI, PURSUANT TO MEMORANDUM DATED OCTOBER 5, 2021

---
↳ COUNTRY SPACE(Sen. Gil Puyat Ave.)

ONETT TRANSACTIONS ARE NOW UNDER THE JURISDICTION OF RDO 50- SOUTH MAKATI, PURSUANT TO MEMORANDUM DATED OCTOBER 5, 2021

---
↳ LE TRIOMPHE(Sen. Gil Puyat Ave.)

ONETT TRANSACTIONS ARE NOW UNDER THE JURISDICTION OF RDO 50- SOUTH MAKATI, PURSUANT TO MEMORANDUM DATED OCTOBER 5, 2021

---
↳ ONE SHANGRI-LA SALCEDO PLACE(Sen. Gil Puyat Ave., Tordesillas St.)

ONETT TRANSACTIONS ARE NOW UNDER THE JURISDICTION OF RDO 50- SOUTH MAKATI, PURSUANT TO MEMORANDUM DATED OCTOBER 5, 2021

---
↳ SALCEDO TOWER A(Sen. Gil Puyat Ave.)

ONETT TRANSACTIONS ARE NOW UNDER THE JURISDICTION OF RDO 50- SOUTH MAKATI, PURSUANT TO MEMORANDUM DATED OCTOBER 5, 2021

---
↳ THE WORLD CENTRE(Sen. Gil Puyat Ave.)

ONETT TRANSACTIONS ARE NOW UNDER THE JURISDICTION OF RDO 50- SOUTH MAKATI, PURSUANT TO MEMORANDUM DATED OCTOBER 5, 2021

---

Frequently Asked Questions about Bel-air (Continuation)

Which street has the highest zonal value in Bel-air (Continuation)?
ALPHA LAND has the highest residential zonal value in Bel-air (Continuation) at ₱300,000 per square meter. It is located Ayala Ave. Ext., Malugay St.. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Bel-air (Continuation)?
The most affordable street-level residential zonal value in Bel-air (Continuation) is ₱90,000/sqm, found on STAR CENTRUM (CITYLAND VI). It is located Sen. Gil Puyat Ave.. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How many streets have BIR zonal values in Bel-air (Continuation)?
There are 20 streets with published BIR zonal value classifications in Bel-air (Continuation), Makati City. The breakdown by zone type: 14 residential (70%), 14 commercial (70%).

Other Barangays in Makati City

Forbes Park Village (Continuation)₱338,000/sqmPost Proper Southside (Continuation)₱300,000/sqmDasmariñas Village₱275,000/sqmUrdaneta Village₱220,000/sqmPost Proper Northside (Continuation)₱200,000/sqmPinagkaisahan₱123,000/sqm
About These Values

These zonal values are published by BIR RDO () and represent the minimum taxable value per square meter for properties in Bel-air (Continuation), 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.