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ToolsZonal ValuesMetro ManilaCity of MakatiBel-Air

BIR Zonal Values in Brgy. Bel-Air, City of Makati

City of Makati, Metro Manila · RDO 050 (South Makati)

Also drawn from RDO 049 (North Makati City)

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

DO 38-2021 · BIR schedule effectivity: 1/8/2022

PSGC 1380300002

Bel-Air Zonal Value Summary (2026)

Bel-Air is a barangay in Makati, Metro Manila with 216 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 050 (South Makati), based on the BIR Department Order covering Bel-Air. The average residential zonal value across classified streets is ₱171,826/sqm (median ₱160,000/sqm). Street-level residential values range from ₱74,000 to ₱300,000 per square meter. The highest-valued residential street is The Alphaland Makati Place at ₱300,000/sqm. Commercial zonal values reach up to ₱940,000/sqm. The majority of classified streets (82.4%) carry commercial 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.

Avg. Residential
₱171,826
/sqm
Avg. Commercial
₱238,163
/sqm
Industrial
-

Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.

Estimate Your Property Tax in Bel-Air

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

Based on Bel-Air barangay-level residential value of ₱171,826/sqm

Zonal Basis
₱17,182,600
100 sqm x ₱171,826
Capital Gains Tax (6%)
₱1,030,956
Documentary Stamp Tax (1.5%)
₱257,739
Estimated Total (CGT + DST)
₱1,288,695

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.

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Zone Type Distribution

Commercial178 of 216 streets (82.4%)
Residential115 of 216 streets (53.2%)

Street Rankings

Top 5 Highest Residential
  1. 1.The Alphaland Makati Place(Malugay St. Cor Ayala Ext.)₱300,000/sqm
  2. 2.Alpha Land(Ayala Ave. Ext., Malugay St.)₱300,000/sqm
  3. 3.Shang Salcedo Place(H.V. dela Costa)₱285,000/sqm
  4. 4.Amapola(Estrella - Mercedes)₱250,000/sqm
  5. 5.Antares(Jupiter - Mercedes)₱250,000/sqm
Top 5 Most Affordable
  1. 1.Valero Plaza (Formerly Cityland Condo IV)(Valero)₱74,000/sqm
  2. 2.Valero Tower(Valero)₱83,000/sqm
  3. 3.Cordova Condominium(Valero)₱84,000/sqm
  4. 4.Sagittarius Condominium(H.V. dela Costa)₱85,000/sqm
  5. 5.Centrum II(Valero)₱87,000/sqm
Top 3 Commercial Streets
  1. 1.Ayala Avenue(EDSA to Gil Puyat)₱940,000/sqm
  2. 2.Makati Avenue(Ayala Ave to Paseo de Roxas)₱860,000/sqm
  3. 3.Paseo de Roxas(Ayala Ave to Pmakati Ave)₱782,000/sqm

Streets by Vicinity

H.V. dela Costa
33 streets|Avg ₱135,250/sqm
  • Aci Group Bldg.no residential value
  • Act Towerno residential value
  • Alpha Salcedo₱112,000
  • Avignon Tower₱115,000
  • Cityland 10 Tower Ino residential value
  • +28 more streets
Valero
32 streets|Avg ₱137,364/sqm
  • 139 Corporate Centerno residential value
  • 88 Corporate Centerno residential value
  • Antel Corporate Centerno residential value
  • Antel Platinum Tower₱135,000
  • Centrum II₱87,000
  • +27 more streets
L.P. Leviste
27 streets|Avg ₱122,000/sqm
  • Adamson Centerno residential value
  • Alfaro Place (Formerly Cityland Condo VII) - (146 Alfaro Place)₱102,000
  • Algo Center (Formerly Champaca II Condo)no residential value
  • Alpap I Bldgno residential value
  • Athenaeum Building (Athenaeum Condominium)no residential value
  • +22 more streets
Tordesillas
15 streets|Avg ₱146,100/sqm
  • Aguirre Bldg.no residential value
  • Cambridge Centreno residential value
  • Finman Center (Formerly Merchants Bank Center)no residential value
  • Four Seasons Salcedo₱250,000
  • Le Domaine₱120,000
  • +10 more streets
Ayala Ave to Pmakati Ave
12 streets
  • Paseo de Roxasno residential value
  • San Agustinno residential value
  • Sanchezno residential value
  • Sedenono residential value
  • Solimanno residential value
  • +7 more streets
Ayala Ave.
10 streets
  • 6797 Ayala Ave. Condo (Slc Building)no residential value
  • Ayala Life-Fgu Ctr. Condono residential value
  • Ayala Triangle Tower I & Exchange Plazano residential value
  • Cocolife Buildingno residential value
  • Insular Lifeno residential value
  • +5 more streets
Paseo de Roxas
10 streets
  • Ba Lepantono residential value
  • Banco de Oro Plaza (Now First E-Bank Condo Corp.)no residential value
  • Bdo Equitable Towerno residential value
  • BPI Card Centerno residential value
  • BPI Paseono residential value
  • +5 more streets
Jupiter - Mercedes
7 streets|Avg ₱250,000/sqm
  • Antares₱250,000
  • Asteroid₱250,000
  • Astra I₱250,000
  • Canopus₱250,000
  • Galaxy₱250,000
  • +2 more streets
Paseso de Roxas to Gil Puyat
7 streets
  • Makati Avenueno residential value
  • Bautistano residential value
  • Gallardono residential value
  • Geronimono residential value
  • H.V. dela Costano residential value
  • +2 more streets
Sen. Gil Puyat Ave.
3 streets|Avg ₱130,000/sqm
  • Midland Building Buendia₱100,000
  • Star Centrum (Cityland VI)₱90,000
  • The Columns Ayala₱200,000
Streets
216
Median Residential
₱160,000
Residential Range
₱74,000-₱300,000
Avg Commercial
₱238,163

Zonal Values by Street

LocationResidentialCommercialIndustrialPSRCCCInstitutional
Bel-Air-------
↳ Amapola(Estrella - Mercedes)
₱250,000------
↳ Antares(Jupiter - Mercedes)
₱250,000------
↳ Anza(Makati Ave. - Polaris)
-₱350,000-----
↳ Aquarius(Hydra - Solar)
₱250,000------
↳ Aries(Mercedes - Taurus)
₱250,000------
↳ Asteroid(Jupiter - Mercedes)
₱250,000------
↳ Astra I(Jupiter - Mercedes)
₱250,000------
↳ Ayala Avenue(EDSA to Gil Puyat)
-₱940,000-----
↳ Ayala Avenue (Extension) ***(Sen. Gil Puyat - Metropolitan Ave.)
-₱350,000-----
↳ Canopus(Jupiter - Mercedes)
₱250,000------
↳ Comet(Jupiter - Constellation)
₱250,000------
↳ Constellation(Makati Ave. - Reposo)
₱250,000------
↳ Estrella(J. Rizal - EDSA)
₱250,000------
↳ Galaxy(Jupiter - Mercedes)
₱250,000------
↳ Hercules(Orbit - Makati Ave.)
₱250,000------
↳ Hydra(Mercedes - Taurus)
₱250,000------
↳ Juno(Makati Ave. - Orbit)
₱250,000------
↳ Jupiter(N. Garcia - Zodiac)
-₱300,000-----
↳ Leo(Solar - Taurus)
₱250,000------
↳ Libra(Solar - Taurus)
₱250,000------
↳ Makati Avenue(Ayala Ave to Paseo de Roxas)
-₱860,000-----
↳ Makati Avenue(Paseso de Roxas to Gil Puyat)
-₱772,000-----
↳ Makati Avenue(Bel-Air - 1 Side)
-₱500,000-----
↳ Makati Avenue(Gil Puyat - Jupiter)
-₱500,000-----
↳ Makati Avenue(Jupiter - Neptune (Bel Air 2 Side))
-₱500,000-----
↳ Malugay(Ayala Ave. - Sen. Gil Puyat)
-₱425,000-----
↳ Mars(Jupiter - Mercedes)
₱250,000------
↳ Mercedes(P. Burgos - Zodiac)
₱250,000------
↳ Mercury(Jupiter - Mars)
₱250,000------
↳ N. Garcia (Reposo)(Sen. Gil Puyat - Kalayaan Ave.)
₱250,000₱450,000-----
↳ N. Garcia (Reposo)(St. Andrew the Apostle Parish)
------₱350,000
↳ Neptune(N. Garcia - Durban)
₱250,000₱350,000-----
↳ Orbit(Jupiter - Neptune)
₱250,000------
↳ Orion(Polaris - Mercedes)
₱250,000------
↳ Planet(Jupiter - Mercedes)
₱250,000------
↳ Polaris(Jupiter - Mars)
₱250,000₱350,000-----
↳ Saturn(Constellation - Jupiter)
₱200,000------
↳ Sen. Gil Puyat(P. de Roxas - Ayala Ave (Salcedo Subd))
-₱500,000-----
↳ Sen. Gil Puyat(Ayala (Bel-Air Subd.) - EDSA)
-₱400,000-----
↳ Solar(Hydra - Zodiac)
₱250,000------
↳ Stella(Hydra - Solar)
₱250,000------
↳ Taurus(Amapola - Zodiac)
₱250,000------
↳ Zodiac(Jupiter - Taurus (Lots Backing EDSA))
₱250,000------
↳ Zodiac(Jupiter - Taurus (Inner Lots))
₱250,000------
↳ Far East Bank Centre / BPI Buendia Center(Sen. Gil Puyat Ave. (Near Makati Avenue))
-₱200,000-₱140,000-₱200,000-
↳ Jazz Residences / SMDC(N. Garcia Cor. Jupiter Ave.)
₱155,000₱200,000-₱140,000₱155,000₱200,000-
↳ Lerato Tower(Malugay St. Cor Ayala Ext.)
₱200,000₱250,000-₱175,000₱200,000₱250,000-
↳ Midland Building Buendia(Sen. Gil Puyat Ave.)
₱100,000₱110,000-₱80,000₱100,000₱110,000-
↳ Pacific Star **(Makati Ave. Cor. Sen. Gil Puyat Ave.)
-₱250,000-₱175,000-₱250,000-
↳ Petron Mega Plaza **(Sen Gil Puyat Ave.)
-₱200,000-₱140,000-₱200,000-
↳ Star Centrum (Cityland VI)(Sen. Gil Puyat Ave.)
₱90,000₱120,000-₱84,000₱90,000₱120,000-
↳ The Alphaland Makati Place(Malugay St. Cor Ayala Ext.)
₱300,000₱350,000-₱245,000₱300,000₱350,000-
↳ The Columns Ayala(Sen. Gil Puyat Ave.)
₱200,000₱250,000-₱175,000₱200,000₱250,000-
↳ Alpha Land(Ayala Ave. Ext., Malugay St.)
₱300,000₱350,000-₱245,000₱300,000₱350,000-
↳ Air Residences / SMDC(Ayala Ave. Ext.)
₱200,000₱250,000-₱175,000₱200,000₱250,000-
↳ Kroma Tower / Alveo(Ayala Ave. Ext.)
₱200,000₱250,000-₱175,000₱200,000₱250,000-
↳ Ceo Flats(No. 4 Jupiter St. Cor. Canopus St., Bel-Air Village)
₱180,000₱230,000-₱161,000₱180,000₱230,000-
↳ Enzo Building(Gil Puyat - Jupiter)
₱150,000₱180,000-₱126,000₱150,000₱180,000-
↳ Bautista(Paseso de Roxas to Gil Puyat)
-₱565,000-----
↳ Gallardo(Paseso de Roxas to Gil Puyat)
-₱565,000-----
↳ Geronimo(Paseso de Roxas to Gil Puyat)
-₱565,000-----
↳ H.V. dela Costa New ***(Paseso de Roxas to Gil Puyat)
-₱575,000----₱575,000
↳ L.P. Leviste(Paseso de Roxas to Gil Puyat)
-₱565,000-----
↳ Lakandula(Paseso de Roxas to Gil Puyat)
-₱565,000-----
↳ Paseo de Roxas(Ayala Ave to Pmakati Ave)
-₱782,000-----
↳ San Agustin(Ayala Ave to Pmakati Ave)
-₱565,000-----
↳ Sanchez(Ayala Ave to Pmakati Ave)
-₱565,000-----
↳ Sedeno(Ayala Ave to Pmakati Ave)
-₱565,000-----
↳ Soliman(Ayala Ave to Pmakati Ave)
-₱565,000-----
↳ Toledo(Ayala Ave to Pmakati Ave)
-₱565,000-----
↳ Tordesillas(Ayala Ave to Pmakati Ave)
-₱565,000-----
↳ V.A. Rufino(Ayala Ave to Pmakati Ave)
-₱570,000-----
↳ Valero New ***(Ayala Ave to Pmakati Ave)
-₱570,000----₱570,000
↳ Velazquez(Ayala Ave to Pmakati Ave)
-₱565,000-----
↳ Villar(Ayala Ave to Pmakati Ave)
-₱565,000-----
↳ All Other Streets(Ayala Ave to Pmakati Ave)
-₱565,000-----
↳ 139 Corporate Center(Valero)
-₱155,000-₱108,000-₱155,000-
↳ 6797 Ayala Ave. Condo (Slc Building)(Ayala Ave.)
-₱271,000-₱190,000-₱271,000-
↳ 88 Corporate Center(Valero)
-₱159,000-₱111,000-₱159,000-
↳ Aci Group Bldg.(H.V. dela Costa)
-₱214,000-₱150,000-₱214,000-
↳ Act Tower(H.V. dela Costa)
-₱120,000-₱84,000-₱120,000-
↳ Adamson Center(L.P. Leviste)
-₱121,000-₱85,000-₱121,000-
↳ Aguirre Bldg.(Tordesillas)
-₱93,000-₱65,000-₱93,000-
↳ Alfaro Place (Formerly Cityland Condo VII) - (146 Alfaro Place)(L.P. Leviste)
₱102,000₱124,000-₱71,000₱102,000₱124,000-
↳ Algo Center (Formerly Champaca II Condo)(L.P. Leviste)
-₱137,000-₱96,000-₱137,000-
↳ Alpap I Bldg(L.P. Leviste)
-₱90,000-₱63,000-₱90,000-
↳ Alpha Salcedo(H.V. dela Costa)
₱112,000₱137,000-₱78,000₱112,000₱137,000-
↳ Antel Corporate Center(Valero)
-₱135,000-₱95,000-₱135,000-
↳ Antel Platinum Tower(Valero)
₱135,000₱163,000-₱95,000₱135,000₱163,000-
↳ Athenaeum Building (Athenaeum Condominium)(L.P. Leviste)
-₱128,000-₱89,000-₱128,000-
↳ Avignon Tower(H.V. dela Costa)
₱115,000₱135,000-₱80,000₱115,000₱135,000-
↳ Ayala Life-Fgu Ctr. Condo(Ayala Ave.)
-₱269,000-₱189,000-₱269,000-
↳ Ayala Triangle Tower I & Exchange Plaza(Ayala Ave.)
-₱275,000-₱193,000-₱275,000-
↳ Ba Lepanto(Paseo de Roxas)
-₱140,000-₱98,000-₱140,000-
↳ Banco de Oro Plaza (Now First E-Bank Condo Corp.)(Paseo de Roxas)
-₱140,000-₱98,000-₱140,000-
↳ Bdo Corporate Center North Tower(Makati Ave. Cor H.V. dela Costa)
-₱168,000-₱118,000-₱168,000-
↳ Bdo Corporate Center South Tower(Makati Ave. Cor H.V. dela Costa)
-₱168,000-₱118,000-₱168,000-
↳ Bdo Equitable Tower(Paseo de Roxas)
-₱203,000-₱142,000-₱203,000-
↳ BPI Card Center(Paseo de Roxas)
-₱175,000-₱122,000-₱175,000-
↳ BPI Paseo ***(Paseo de Roxas)
-₱163,000-₱114,000-₱163,000-
↳ Cambridge Centre(Tordesillas)
-₱125,000-₱87,000-₱125,000-
↳ Centrum II(Valero)
₱87,000₱113,000-₱61,000₱87,000₱113,000-
↳ Chatham House(Valero)
-₱128,000-₱89,000-₱128,000-
↳ China Banking Corp ***(Paseo de Roxas)
-₱163,000-₱114,000-₱163,000-
↳ Citadines Salcedo Makati(Valero)
₱200,000₱250,000-₱140,000₱200,000₱250,000-
↳ Citibank Center(Paseo de Roxas)
-₱190,000-₱133,000-₱190,000-
↳ Citibank Tower(Valero)
-₱225,000-₱158,000-₱225,000-
↳ Cityland 10 Tower I(H.V. dela Costa)
-₱65,000-₱46,000-₱65,000-
↳ Cityland 10 Tower II(H.V. dela Costa)
-₱72,000-₱50,000-₱72,000-
↳ Cityland Herrera Tower(Valero Cor V.A. Rufino)
-₱84,000-₱59,000-₱84,000-
↳ Classica I(H.V. dela Costa)
₱108,000₱122,000-₱75,000₱108,000₱122,000-
↳ Classica Tower(H.V. dela Costa)
₱119,000₱135,000-₱83,000₱119,000₱135,000-
↳ Cocolife Building(Ayala Ave.)
-₱263,000-₱184,000-₱263,000-
↳ Cordova Condominium(Valero)
₱84,000₱100,000-₱59,000₱84,000₱100,000-
↳ Cosmopolitan Tower(Valero)
₱87,000₱100,000-₱61,000₱87,000₱100,000-
↳ Country Space I(H.V. dela Costa)
-₱100,000-₱70,000-₱100,000-
↳ Crown Tower(H.V. dela Costa)
₱131,000₱158,000-₱92,000₱131,000₱158,000-
↳ Don Chua Lamko(H.V. dela Costa)
-₱112,000-₱78,000-₱112,000-
↳ Easton Place(Valero)
₱140,000₱165,000-₱98,000₱140,000₱165,000-
↳ Elizabeth Place(H.V. dela Costa)
₱159,000₱197,000-₱111,000₱159,000₱197,000-
↳ Escala *(Lp Leviste)
₱160,000₱208,000-₱112,000₱160,000₱208,000-
↳ Euro Villa III(L.P. Leviste)
₱113,000₱148,000-₱79,000₱113,000₱148,000-
↳ Finman Center (Formerly Merchants Bank Center)(Tordesillas)
-₱128,000-₱89,000-₱128,000-
↳ Forbes Tower (Fraser Place)(Valero)
₱188,000₱225,000-₱132,000₱188,000₱225,000-
↳ Four Seasons Salcedo(Tordesillas)
₱250,000₱300,000-₱150,000₱250,000₱300,000-
↳ Frabelle Plaza(Bautista)
-₱175,000-₱122,000-₱175,000-
↳ Gf & Partners(H.V. dela Costa)
-₱120,000-₱84,000-₱120,000-
↳ Global Enterprises Building(H.V. dela Costa)
-₱173,000-₱121,000-₱173,000-
↳ Globe Telecom Valero Telepark Bldg.(Valero)
-₱205,000-₱143,000-₱205,000-
↳ Grand Soho Makati(H.V. dela Costa)
₱135,000₱160,000-₱94,000₱135,000₱160,000-
↳ Grand Tower(L.P. Leviste)
₱118,000₱135,000-₱83,000₱118,000₱135,000-
↳ Gt Tower International(Ayala Ave. Cor H.V. dela Costa)
-₱263,000-₱158,000-₱263,000-
↳ Heart Tower(Valero)
₱100,000₱105,000-₱70,000₱100,000₱105,000-
↳ Infinity Tower (Formerly Somerset Salcedo)(H.V. dela Costa)
₱178,000₱197,000-₱125,000₱178,000₱197,000-
↳ Insular Life(Ayala Ave.)
-₱181,000-₱127,000-₱181,000-
↳ Island Plaza(L.P. Leviste)
₱123,000₱152,000-₱86,000₱123,000₱152,000-
↳ Kpmg Center(Ayala Ave.)
-₱273,000-₱164,000-₱273,000-
↳ Le Domaine(Tordesillas)
₱120,000₱150,000-₱84,000₱120,000₱150,000-
↳ Le Grand(Valero)
₱103,000₱124,000-₱72,000₱103,000₱124,000-
↳ Le Metropole Condo(H.V. dela Costa)
₱95,000₱116,000-₱67,000₱95,000₱116,000-
↳ Le Triomphe(H.V. dela Costa)
₱160,000₱180,000-₱112,000₱160,000₱180,000-
↳ L'ermitage(L.P. Leviste)
₱93,000₱114,000-₱65,000₱93,000₱114,000-
↳ Liberty Center(L.P. Leviste)
-₱140,000-₱98,000-₱140,000-
↳ Liberty Plaza(H.V. dela Costa)
-₱160,000-₱112,000-₱160,000-
↳ Liro Ville Apartments(L.P. Leviste)
₱117,000₱130,000-₱82,000₱117,000₱130,000-
↳ Lkg Tower(Ayala Ave.)
-₱255,000-₱153,000-₱255,000-
↳ Lpl Center(L.P. Leviste)
₱100,000₱119,000-₱70,000₱100,000₱119,000-
↳ Lpl Manor(L.P. Leviste)
₱100,000₱119,000-₱70,000₱100,000₱119,000-
↳ Lpl Mansions(L.P. Leviste)
₱100,000₱119,000-₱70,000₱100,000₱119,000-
↳ Lpl Plaza(L.P. Leviste)
₱100,000₱119,000-₱70,000₱100,000₱119,000-
↳ Lyceum of the Phils. (Sdc)(L.P. Leviste)
-₱135,000-₱95,000-₱135,000-
↳ Makati Executive Center(L.P. Leviste)
-₱81,000-₱57,000-₱81,000-
↳ Manhattan Square Condo(Valero)
₱147,000₱167,000-₱103,000₱147,000₱167,000-
↳ Mareic Bldg.(Tordesillas)
₱150,000₱185,000-₱105,000₱150,000₱185,000-
↳ Mj Plaza ([24]/7 Building)(Valero)
₱100,000₱115,000-₱70,000₱100,000₱115,000-
↳ Mondragon Building(H.V. dela Costa)
-₱101,000-₱71,000-₱101,000-
↳ Mse Building(Ayala Ave.)
-₱203,000-₱142,000-₱203,000-
↳ Multinational Bancorporation Center (Multibancor)(Ayala Ave.)
-₱212,000-₱148,000-₱212,000-
↳ National Development Company(Tordesillas)
-₱120,000-₱84,000-₱120,000-
↳ Nobel Plaza(Valero)
₱95,000₱108,000-₱67,000₱95,000₱108,000-
↳ One Central (New)(H.V. dela Costa)
₱195,000₱235,000-₱136,000₱195,000₱235,000-
↳ One Lafayette Square Condo(L.P. Leviste)
₱140,000₱170,000-₱98,000₱140,000₱170,000-
↳ One Pacific Place(H.V. dela Costa)
₱154,000₱181,000-₱108,000₱154,000₱181,000-
↳ One Salcedo Place(Tordesillas Cor Velasques)
₱145,000₱166,000-₱102,000₱145,000₱166,000-
↳ Orient Mansion(Tordesillas)
₱90,000₱107,000-₱63,000₱90,000₱107,000-
↳ Osg House(Tordesillas)
---₱58,000---
↳ Parc Regent(H.V. dela Costa)
₱95,000₱109,000-₱66,000₱95,000₱109,000-
↳ Parklane Condominium(H.V. dela Costa)
₱103,000₱114,000-₱72,000₱103,000₱114,000-
↳ Paseo Center(H.V. dela Costa)
---₱131,000---
↳ Paseo Heights *(Lp Leviste)
₱193,000₱208,000-₱135,000₱193,000₱208,000-
↳ Paseo Parkview Tower I & II (Paseo Parkview Tower)(Valero)
₱130,000₱158,000-₱91,000₱130,000₱158,000-
↳ Pcci Corporate Center(Valero)
---₱73,000---
↳ Pdcp Bank Center
---₱71,000---
↳ Peak Tower(L.P. Leviste)
₱123,000₱141,000-₱86,000₱123,000₱141,000-
↳ Philamlife Tower (Paseo de Roxas)(Paseo de Roxas)
-₱235,000-₱165,000-₱235,000-
↳ Philamlife Tower (Philamlife Salcedo)(L.P. Leviste)
-₱123,000-₱86,000-₱123,000-
↳ Plantersbank Building(H.V. dela Costa)
-₱153,000-₱107,000-₱153,000-
↳ Plaza Royale(L.P. Leviste)
₱100,000₱124,000-₱70,000₱100,000₱124,000-
↳ Philcom Bldg ***(Paseo de Roxas)
-₱120,000-₱84,000-₱120,000-
↳ Peninsula Court ***(Paseo de Roxas)
-₱120,000-₱84,000-₱120,000-
↳ Ponte Salcedo(Valero)
₱131,000₱153,000-₱92,000₱131,000₱153,000-
↳ Prince Tower(Tordesillas)
₱115,000₱123,000-₱80,000₱115,000₱123,000-
↳ Rcbc Plaza(Ayala Ave.)
-₱290,000-₱203,000-₱290,000-
↳ Robinson's Summit Center
---₱184,000---
↳ Sagittarius Condominium(H.V. dela Costa)
₱85,000₱103,000-₱59,000₱85,000₱103,000-
↳ Salcedo Mansions(Tordesillas)
₱123,000₱133,000-₱86,000₱123,000₱133,000-
↳ Salcedo Park Tower (Salcedo Park Twin Tower)(H.V. dela Costa)
₱106,000₱123,000-₱74,000₱106,000₱123,000-
↳ Salcedo Square(L.P. Leviste)
₱206,000₱240,000-₱144,000₱206,000₱240,000-
↳ Salcedo Sky Suite *(Hv dela Costa)
₱225,000₱262,000-₱158,000₱225,000₱262,000-
↳ Salcedo Tower(H.V. dela Costa)
₱165,000₱185,000-₱116,000₱165,000₱185,000-
↳ Shang Salcedo Place(H.V. dela Costa)
₱285,000₱350,000-₱200,000₱285,000₱350,000-
↳ Signa Designer Residences *(Valero)
₱170,000₱192,000-₱119,000₱170,000₱192,000-
↳ Solar Century Tower
---₱77,000---
↳ Splendido Gardens Salcedo(H.V. dela Costa)
₱97,000₱108,000-₱68,000₱97,000₱108,000-
↳ Stratosphere *(Valero)
₱195,000₱220,000-₱137,000₱195,000₱220,000-
↳ The Gentry Residences *(Valero)
₱173,000₱198,000-₱121,000₱173,000₱198,000-
↳ The Pearl Bank Center(Valero)
-₱151,000-₱106,000-₱151,000-
↳ The Picasso Serviced Residences(L.P. Leviste)
₱191,000₱213,000-₱134,000₱191,000₱213,000-
↳ The Regency At Salcedo (the Regency)(Tordesillas)
₱180,000₱200,000-₱126,000₱180,000₱200,000-
↳ The World Centre *(H.V. dela Costa)
-₱190,000-₱133,000-₱190,000-
↳ Three Central *(Valero)
₱200,000₱250,000-₱140,000₱200,000₱250,000-
↳ Three Salcedo Place(Tordesillas)
₱148,000₱170,000-₱103,000₱148,000₱170,000-
↳ Tiffany Place(L.P. Leviste)
₱153,000₱168,000-₱107,000₱153,000₱168,000-
↳ Trafalgar Plaza(L.P. Leviste)
---₱69,000---
↳ Two Central *(Valero)
₱200,000₱250,000-₱140,000₱200,000₱250,000-
↳ Two Lafayette Condo(Tordesillas)
₱140,000₱165,000-₱98,000₱140,000₱165,000-
↳ Two Salcedo Place(Tordesillas)
₱145,000₱161,000-₱102,000₱145,000₱161,000-
↳ V Corporate Center(L.P. Leviste)
-₱250,000-₱175,000-₱250,000-
↳ V. Madrigal (Vicente Madrigal)
---₱164,000---
↳ Valero Carpark(Valero)
-₱104,000-₱73,000-₱104,000-
↳ Valero Grand Suites *(Valero)
₱200,000₱250,000-₱140,000₱200,000₱250,000-
↳ Valero Plaza (Formerly Cityland Condo IV)(Valero)
₱74,000₱83,000-₱52,000₱74,000₱83,000-
↳ Valero Tower(Valero)
₱83,000₱94,000-₱58,000₱83,000₱94,000-
↳ Vernida IV (Vernida Condominium IV)(Valero)
---₱57,000---
↳ Westgate Plaza(H.V. dela Costa)
₱108,000₱128,000-₱75,000₱108,000₱128,000-
↳ Y Tower II(L.P. Leviste)
₱95,000₱108,000-₱66,000₱95,000₱108,000-

Footnotes

*
New building identified in the 8th revision
**
PURELY COMMERCIAL
***
STREET AND VICINITY PERTAINS TO RDO 50 JURISDICTION; THUS, UPDATED BASED ON RDO NO. 49 - NORTH MAKATI JURISDICTION

Frequently Asked Questions about Bel-Air

What is the BIR zonal value in Bel-Air, City of Makati?
The average residential zonal value across classified streets in Bel-Air is ₱171,826/sqm (median ₱160,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱74,000 to ₱300,000/sqm across 216 classified streets. These values are published by BIR RDO 050 (South Makati).
Which street has the highest zonal value in Bel-Air?
The Alphaland Makati Place has the highest residential zonal value in Bel-Air at ₱300,000 per square meter. It is located Malugay St. Cor Ayala Ext.. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Bel-Air?
The most affordable street-level residential zonal value in Bel-Air is ₱74,000/sqm, found on Valero Plaza (Formerly Cityland Condo IV). It is located Valero. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Bel-Air?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the average residential zonal value of ₱171,826/sqm, a 100 sqm lot would have a CGT of approximately ₱1,030,956 and a DST of approximately ₱257,739. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in Bel-Air?
There are 216 streets with published BIR zonal value classifications in Bel-Air, City of Makati. The breakdown by zone type: 178 commercial (82.4%), 115 residential (53.2%).
What is the commercial zonal value in Bel-Air?
The average commercial zonal value across classified streets in Bel-Air is ₱238,163/sqm. At the street level, commercial values go up to ₱940,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.
About These Values

These zonal values are published by BIR RDO 050 (South Makati) and represent the minimum taxable value per square meter for properties in Bel-Air, City of Makati. Some streets in this barangay were last revalued under Department Orders published by RDO 049 (North Makati City).

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.

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.