Makati City, Metro Manila · RDO ()
Effective: 2021
San Lorenzo is a barangay in Makati City, Metro Manila with 126 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). Street-level residential values range from ₱55,000 to ₱310,000 per square meter, with a median of ₱110,000/sqm. The highest-valued residential street is PARKFORD SUITES LEGAZPI at ₱310,000/sqm. Commercial zonal values reach up to ₱370,000/sqm. The majority of classified streets (96%) 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 San Lorenzo.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
No zonal value available for residential properties in San Lorenzo.
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.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| San Lorenzo | - | - | - |
↳ (Dao II Condo)(C. PALANCA ST.) | ₱70,000 | - | - |
↳ (FORMERLY FIRST CAPITAL CONDOMINIUM)(RADA ST.) | ₱65,000 | - | - |
↳ (FORMERLY ONE ROMAN SUITES)(A. ARNAIZ AVE.) | ₱70,000 | ₱100,000 | - |
↳ (FORMERLY PACIFIC BANK MAKATI CONDO)(AYALA AVE.) | ₱140,000 | - | - |
↳ (FRABELLA I)(RADA ST.) | ₱130,000 | ₱180,000 | - |
↳ (New)(EAST ST., AYALA CENTER) | ₱245,000 | ₱345,000 | - |
↳ (NEW)(LEGASPI ST.) | ₱180,000 | ₱235,000 | - |
↳ (NEW)(GAMBOA ST. COR. SALCEDO ST.) | ₱260,000 | ₱370,000 | - |
↳ 6764 STI HOLDING CENTER(AYALA AVE) | ₱105,000 | ₱150,000 | - |
↳ 6776 SECURITY BANK(AYALA AVE.) | - | ₱200,000 | - |
↳ ALVEO FINANCIAL TOWER (new)(AYALA AVE) | ₱175,000 | ₱250,000 | - |
↳ AMORSOLO CONDOMINIUM(AMORSOLO ST.) | ₱85,000 | ₱100,000 | - |
↳ AMORSOLO MANSION(AMORSOLO - V.A. RUFINO) | ₱85,000 | ₱95,000 | - |
↳ ASIA TOWER(PASEO DE ROXAS) | ₱170,000 | ₱205,000 | - |
↳ ASIAN MANSION I(DELA ROSA ST.) | ₱135,000 | ₱155,000 | - |
↳ ASIAN MANSION II (CONDOTEL)(DELA ROSA ST - NIEVA ST.) | ₱145,000 | ₱170,000 | - |
↳ ASTORIA GREENBELT(A. ARNAIZ AVE.) | ₱85,000 | - | - |
↳ BASIC PETROLEUM BUILDING(C. PALANCA ST.) | - | ₱100,000 | - |
↳ BSA MANSION(BENAVIDEZ ST.) | ₱145,000 | ₱170,000 | - |
↳ BSA SUITES(C. PALANCA ST.) | ₱145,000 | ₱170,000 | - |
↳ BSA TOWER(LEGASPI ST.) | ₱150,000 | ₱180,000 | - |
↳ CACHO GONZALES(AGUIRRE ST - TRASIERRA ST.) | ₱120,000 | ₱170,000 | - |
↳ CATTLEYA GARDENS(C. PALANCA ST.) | ₱85,000 | ₱100,000 | - |
↳ CATTLEYA I CONDOMINIUM(SALCEDO ST.) | ₱70,000 | ₱95,000 | - |
↳ CENTER(ARNAIZ) | ₱70,000 | - | - |
↳ CENTURY PLAZA(PEREA ST.) | ₱85,000 | ₱100,000 | - |
↳ CITYLAND III(V.A. RUFINO ST .) | ₱75,000 | - | - |
↳ CITYLAND III((HERRERA ST)) | ₱65,000 | ₱90,000 | - |
↳ CONCORDE CONDOMINIUM(SALCEDO ST- BENAVIDEZ ST) | ₱65,000 | ₱90,000 | - |
↳ CONDOMINIUM(RADA ST.) | ₱100,000 | ₱140,000 | - |
↳ CONDOMINIUM(LEGASPI ST.) | ₱105,000 | ₱150,000 | - |
↳ CORINTHIAN PLAZA(PASEO DE ROXAS) | ₱90,000 | ₱125,000 | - |
↳ CORPORATE BUSINESS(PASEO DE ROXAS COR) | - | ₱95,000 | - |
↳ CRISTINA CONDOMINIUM(LEGASPI ST .) | ₱105,000 | - | - |
↳ CRISTINA CONDOMINIUM((HERRERA ST.)) | ₱90,000 | ₱125,000 | - |
↳ CYA LAND(RADA ST.) | ₱70,000 | ₱95,000 | - |
↳ CYPRESS GARDENS(V.A. RUFINO ST) | ₱85,000 | - | - |
↳ CYPRESS GARDENS((HERRERA ST)) | ₱70,000 | ₱100,000 | - |
↳ DAO I CONDOMINIUM(SALCEDO ST.) | ₱65,000 | ₱90,000 | - |
↳ DONA ANGELA'S GARDEN(C. PALANCA ST.) | ₱85,000 | ₱100,000 | - |
↳ ELECTRA HOUSE(ESTEBAN ST.) | ₱70,000 | ₱95,000 | - |
↳ ETON PARKVIEW GREENBELT(GAMBOA ST.) | ₱195,000 | ₱225,000 | - |
↳ EUROVILLA CONDOMINIUM I(V.A. RUFINO ST (HERRERA ST)) | ₱95,000 | ₱110,000 | - |
↳ EUROVILLA CONDOMINIUM II(V.A. RUFINO ST.) | ₱95,000 | ₱110,000 | - |
↳ EXCHANGE CORNER AT LEGASPI BLDG.(V.A. RUFINO-BOLANOS STS.) | ₱70,000 | ₱95,000 | - |
↳ FEDMAN SUITE CONDOMINIUM(SALCEDO ST) | ₱70,000 | ₱100,000 | - |
↳ FELIZA BUILDING(V.A. RUFINO ST.) | ₱70,000 | ₱100,000 | - |
↳ FIRST CITYLAND CONDOMINIUM(RADA ST.) | - | ₱90,000 | - |
↳ FIRST MIDLAND(GAMBOA ST.) | ₱75,000 | ₱105,000 | - |
↳ GARDEN TOWER I(EAST ST., AYALA CENTER) | ₱240,000 | ₱315,000 | - |
↳ GARDEN TOWER II(EAST ST., AYALA CENTER) | ₱290,000 | - | - |
↳ GERVASIA CORP. CENTER(AMORSOLO ST) | ₱55,000 | ₱75,000 | - |
↳ GREENBELT HAMILTON(LEGASPI ST.) | ₱195,000 | - | - |
↳ GREENBELT (TRAG TOWER)(A. ARNAIZ AVE.) | ₱195,000 | ₱275,000 | - |
↳ GREENBELT CHANCELLOR(RADA ST.) | ₱175,000 | ₱205,000 | - |
↳ GREENBELT EXCELSIOR(C. PALANCA ST.) | ₱160,000 | ₱190,000 | - |
↳ GREENBELT MADISON (FERROS)(SALCEDO ST.) | ₱175,000 | ₱205,000 | - |
↳ GREENBELT MANSION(PEREA ST.) | ₱100,000 | ₱130,000 | - |
↳ GREENBELT PARK PLACE(C. PALANCA ST.) | ₱180,000 | ₱210,000 | - |
↳ GREENBELT RADISONS(AGUIRRE ST.) | ₱175,000 | ₱205,000 | - |
↳ III PASEO DE ROXAS(PASEO DE ROXAS) | ₱75,000 | ₱105,000 | - |
↳ JACKSON BUILDING(A. ARNAIZ AVE.) | ₱70,000 | ₱95,000 | - |
↳ KL MOSAIC(GAMBOA ST.) | ₱205,000 | ₱240,000 | - |
↳ KROMA TOWER(DELA ROSA ST.) | ₱195,000 | ₱230,000 | - |
↳ LA MAISON RADA(RADA ST.) | ₱115,000 | - | - |
↳ LEGASPI PARK VIEW(LEGASPI ST.) | ₱125,000 | - | - |
↳ LEGASPI SUITES(SALCEDO ST.) | ₱125,000 | ₱150,000 | - |
↳ LEGASPI TOWER 100(LEGASPI ST.) | ₱95,000 | ₱110,000 | - |
↳ LEGASPI TOWER 200(PASEO DE ROXAS) | ₱105,000 | ₱125,000 | - |
↳ LPL SUITES GREENBELT(LEGASPI ST.) | ₱85,000 | ₱100,000 | - |
↳ LPL TOWER(LEGASPI ST.) | ₱85,000 | ₱100,000 | - |
↳ LTA CONDOMINIUM(PEREA ST.) | ₱75,000 | ₱105,000 | - |
↳ MAKATI DIAMOND RESIDENCES(LEGASPI ST.) | - | ₱255,000 | - |
↳ MAN TOWER ONE(LEGASPI ST.) | ₱195,000 | ₱230,000 | - |
↳ MAYFAIR MANSION(PEREA ST.) | ₱95,000 | ₱110,000 | - |
↳ MEDICAL PLAZA MAKATI(AMORSOLO ST/DELA ROSA ST.) | ₱100,000 | ₱120,000 | - |
↳ MEDICAL TOWERS(V.A. RUFINO ORMAZA ST (HERRERA ST)) | ₱80,000 | ₱110,000 | - |
↳ MGF CHAMPACA(AMOSOLO ST.) | ₱90,000 | ₱110,000 | - |
↳ MIDLAND MANSIONS(A. ARNAIZ AVE. -BENAVIDEZ ST) | ₱115,000 | ₱135,000 | - |
↳ MONTEPINO BUILDING(AMOSOLO ST-GAMBOA) | ₱105,000 | ₱125,000 | - |
↳ MOSAIC TOWER(TRASIERRA cor AGUIRRE STS.) | ₱195,000 | ₱230,000 | - |
↳ ODC INTERNATIONAL PLAZA(SALCEDO ST.) | ₱105,000 | ₱125,000 | - |
↳ ONE CORPORATE PLAZA(A. ARNAIZ AVE.) | ₱75,000 | ₱105,000 | - |
↳ ONE LEGASPI PARK(RADA ST.) | ₱160,000 | ₱190,000 | - |
↳ OPL BUILDING(C. PALANCA ST.) | ₱105,000 | ₱125,000 | - |
↳ PARK TERRACES(A. ARNAIZ AVE.) | ₱300,000 | ₱360,000 | - |
↳ PARKFORD SUITES LEGAZPI(GAMBOA ST. COR. SALCEDO ST.) | ₱310,000 | - | - |
↳ PERLA MANSION(C. PALANCA ST) | ₱135,000 | ₱160,000 | - |
↳ PRINCE PLAZA I(LEGASPI ST) | ₱125,000 | ₱150,000 | - |
↳ PRINCE PLAZA II(DELA ROSA ST.) | ₱135,000 | ₱160,000 | - |
↳ RADA REGENCY CONDOMINIUM(RADA ST / DELA ROSA ST) | ₱120,000 | ₱145,000 | - |
↳ RCI BUILDING(RADA ST.) | ₱75,000 | ₱90,000 | - |
↳ RUFINO PACIFIC TOWERS(AYALA AVE.) | ₱175,000 | ₱245,000 | - |
↳ SALUSTIANA D. TY TOWER(PASEO DE ROXAS) | ₱70,000 | ₱95,000 | - |
↳ SENTA MAKATI CONDOMINIUM(LEGASPI ST.) | ₱225,000 | ₱265,000 | - |
↳ SOMERSET MILLENIUM EXEC. RES.(AGUIRRE ST.) | ₱155,000 | ₱185,000 | - |
↳ SSS BLDG.(AYALA AVENUE) | ₱145,000 | ₱205,000 | - |
↳ STATE CONDOMINIUM I(SALCEDO ST.) | ₱105,000 | ₱130,000 | - |
↳ STATE CONDOMINIUM II(AGUIRRE ST (SALCEDO ST)) | ₱110,000 | ₱155,000 | - |
↳ SUNRISE TERRACES APARTMENTS(PERREA ST.) | ₱155,000 | ₱185,000 | - |
↳ THE BILTMORE CONDOMINIUM(AGUIRRE ST.) | ₱185,000 | ₱220,000 | - |
↳ THE COLONADE RESIDENCES(LEGASPI ST.) | ₱135,000 | ₱160,000 | - |
↳ THE COLUMNS LEGASPI(A. ARNAIZ AVE-) | ₱175,000 | - | - |
↳ THE COLUMNS LEGASPI(AMORSOLO) | ₱150,000 | ₱210,000 | - |
↳ THE ENTERPRISE CENTER(AYALA AVE) | ₱175,000 | ₱250,000 | - |
↳ THE ETON RESIDENCES(LEGASPI ST.) | ₱190,000 | ₱225,000 | - |
↳ THE FRABELLA I CONDOMINIUM(RADA ST.) | ₱155,000 | - | - |
↳ THE GRAND MIDORI(LEGASPI ST.) | ₱185,000 | ₱220,000 | - |
↳ THE PALISADES CONDOMINIUM(PEREA ST.) | ₱180,000 | ₱220,000 | - |
↳ THE RAFFLES RESIDENCES(MAKATI AVE COR) | ₱295,000 | - | - |
↳ THE RAFFLES RESIDENCES(A. ARNAIZ AVE.) | ₱245,000 | ₱345,000 | - |
↳ THE RENAISSANCE CONDOMINIUM(SALCEDO ST) | ₱145,000 | ₱170,000 | - |
↳ THE RESIDENCES AT(A. ARNAIZ AVE.) | ₱230,000 | - | - |
↳ THE SHANG GRAND TOWER(PEREA ST.) | ₱230,000 | ₱270,000 | - |
↳ TORRE DE SALCEDO(SALCEDO ST.) | ₱115,000 | ₱140,000 | - |
↳ TROPICAL PALMS BUILDING(DELA ROSA ST - PEREA ST.) | ₱135,000 | ₱160,000 | - |
↳ TWIN CITIES CONDO(110 LEGASPI ST.) | ₱100,000 | ₱120,000 | - |
↳ UNIVERSAL RE CONDOMINIUM(PASEO DE ROXAS /) | ₱95,000 | - | - |
↳ UNIVERSAL RE CONDOMINIUM(PEREA ST.) | ₱80,000 | ₱110,000 | - |
↳ VALUEPOINT EXEC. APARTMENT(SALCEDO ST) | ₱105,000 | ₱125,000 | - |
↳ VERNIDA I BUILDING(AMORSOLO ST.) | ₱125,000 | ₱150,000 | - |
↳ VGP BLDG.( MANILABANK)(AYALA AVENUE) | ₱105,000 | ₱150,000 | - |
↳ VM CONDO(146 AMORSOLO ST.) | ₱75,000 | ₱90,000 | - |
↳ WINDSOR TOWER(LEGASPI ST.) | ₱80,000 | ₱110,000 | - |
↳ ZARAGOSA BUILDING(TRASIERRA-SORIA ST) | ₱110,000 | ₱155,000 | - |
↳ ZETA II CONDO (ZETA COND.)(SALCEDO ST.) | ₱75,000 | ₱105,000 | - |
These zonal values are published by BIR RDO () and represent the minimum taxable value per square meter for properties in San Lorenzo, 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:
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.