City of Makati, Metro Manila · RDO 049 (North Makati City)
Data last verified 2026-06-09 · see recent updates
DO 35-2021 · BIR schedule effectivity: 1/8/2022
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Santa Cruz is a barangay in Makati, Metro Manila with 36 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 049 (North Makati City), based on the BIR Department Order covering Santa Cruz. The average residential zonal value across classified streets is ₱101,618/sqm (median ₱100,000/sqm). Street-level residential values range from ₱40,000 to ₱200,000 per square meter. The highest-valued residential street is Chino Roces Ave. (P. Tamo) at ₱200,000/sqm. Commercial zonal values reach up to ₱250,000/sqm. The majority of classified streets (94.4%) 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 Santa Cruz.
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Santa Cruz barangay-level residential value of ₱101,618/sqm
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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| Location | Residential | Commercial | Industrial | PS | RC | CC | Institutional |
|---|---|---|---|---|---|---|---|
| Santa Cruz | - | - | - | - | - | - | - |
↳ Chino Roces Ave. (P. Tamo)(Kalayaan Ave. - Metropolitan Ave.) | ₱200,000 | ₱250,000 | - | - | - | - | - |
↳ Davila(Chino Roces - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Jordan(Davila - Pablo Ocampo Extension) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Jurado(Davila - Pablo Ocampo Extension) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Kakarong(Kalayaan Ave. - Metropolitan Ave.) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Kalayaan Avenue(South Ave. - Chino Roces) | ₱120,000 | ₱150,000 | - | - | - | - | - |
↳ Kalayaan Avenue(Pililia-South Ave.) | - | ₱150,000 | - | - | - | - | - |
↳ Manchas(Zapote - Venecia) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Manda(Zapote - Venecia) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Mangahas(Zapote - Venecia) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Martinez Unidos(Pablo Ocampo Sr. Ext. - Yague St.) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Mascardo(Chino Roces - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Metropolitan Avenue(Chino Roces (P. Tamo) - South Ave.) | ₱160,000 | ₱200,000 | - | - | - | - | - |
↳ Metropolitan Avenue(South Cem.-Manila South Cemetery) | ₱120,000 | ₱150,000 | - | - | - | - | - |
↳ Montojo(Chino Roces - South Avenue) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Panama(Kakarong - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Ponte(Chino Roces - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ San Junio(Chino Roces - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ South Avenue(Kalayaan Ave. - Metropolitan Ave.) | ₱140,000 | ₱150,000 | - | - | - | - | - |
↳ South Avenue(F Benitez Elementary School) | - | - | - | - | - | - | ₱145,000 |
↳ Solchuaga(Chino Roces) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Suez(Kakarong - Zapote) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Vito Cruz Extension/Pablo Ocampo Sr.(Chino Roces - South Avenue) | ₱120,000 | ₱150,000 | - | - | - | - | - |
↳ Venecia(Metropolitan Ave. - Pablo Ocampo Sr. Ext) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Visita(Montojo - Pablo Ocampo Sr. Ext.) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Yague(Chino Roces - South Avenue) | ₱100,000 | ₱120,000 | - | - | - | - | - |
↳ Zapote(Kalayaan Ave. - Metropolitan Ave.) | ₱120,000 | ₱150,000 | - | - | - | - | - |
↳ Bormaheco Garden Homes(Metropolitan Avenue) | ₱50,000 | ₱70,000 | - | ₱49,000 | ₱50,000 | ₱70,000 | - |
↳ Bormaheco Executive Suites(Suez, Makati City) | ₱40,000 | - | - | - | ₱40,000 | - | - |
↳ Zaragosa Residences(Brgy. Sta. Cruz) | ₱80,000 | ₱100,000 | - | ₱70,000 | ₱80,000 | ₱100,000 | - |
↳ Casa Bougainville(Mascardo St. Tejeros, Makati City) | ₱60,000 | ₱70,000 | - | ₱49,000 | ₱60,000 | ₱70,000 | - |
↳ Eureka Suites(#3839 Mascarado St.,) | ₱85,000 | ₱95,000 | - | ₱65,000 | ₱85,000 | ₱95,000 | - |
↳ Graceland Place Condominium(Zapote Cor. Ponte Sts., Brgy. Sta. Cruz) | ₱80,000 | ₱100,000 | - | ₱70,000 | ₱80,000 | ₱100,000 | - |
↳ Idc Centre Condominium(Kalayaan Ave. Cor. Zapote Sts., Brgy. Sta. Cruz) | ₱65,000 | ₱80,000 | - | ₱56,000 | ₱65,000 | ₱80,000 | - |
↳ Idc Place(Zapote Cor, Ponte Sts. , Makati) | ₱65,000 | ₱80,000 | - | ₱56,000 | ₱65,000 | ₱80,000 | - |
↳ M Suites(Metropolitan Ave., Brgy. Sta. Cruz) | ₱150,000 | ₱160,000 | - | ₱112,000 | ₱150,000 | ₱160,000 | - |
These zonal values are published by BIR RDO 049 (North Makati City) and represent the minimum taxable value per square meter for properties in Santa Cruz, City of Makati.
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:
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.