Makati, Metro Manila — BIR Zonal Values 2026

Complete BIR zonal values for Makati, Metro Manila (NCR). Use these values for capital gains tax, documentary stamp tax, estate tax, and donor's tax computation.

31
Barangays
₱50,000
Lowest / sqm
₱750,000
Highest / sqm
₱157,900
Average / sqm

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NCR market rates are 1.8x–3x above BIR

BIR Tax Floor

₱157,900/sqm

Est. Market

₱284,220 – ₱473,700/sqm

⚠ Selling a 150 sqm lot at BIR rate? You could leave ₱18,948,000 on the table.

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✓ BIR-referenced   ✓ Valid for bank use   ✓ 4,200+ used this

Barangays in Makati

Bangkal
Bel - Air
Bel - Air (Continuation)
Carmona
Guadalupe Viejo
Guadalupe Viejo (Continuation)
Kasilawan
La Paz
La Paz (Continuation)
Magallanes
Olympia
Olympia (Continuation)
Palanan
Pio Del Pilar
Poblacion
Poblacion (Continuation)
San Antonio
San Antonio (Continuation)
San Isidro
San Lorenzo
San Lorenzo (Condos/Buildings)
San Lorenzo (Legazpi Village)\
San Lorenzo - Ayala Center \
San Lorenzo - San Lorenzo Village\
Santa Cruz
Santa Cruz (Continuation)
Sincamas
Tejeros
Tejeros (Continuation)
Valenzuela
Valenzuela (Continuation)

Property Classifications

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Understanding Land Values in Makati

Makati is located in Metro Manila, NCR, Philippines with 31 barangays covered by BIR zonal value data. Residential values range from ₱50,000/sqm to ₱750,000/sqm, with an average of ₱157,900/sqm. Estimated market values are typically 1.5x to 3x higher than BIR zonal rates.

For property transactions including sales, inheritance, and bank loans, BIR zonal values serve as the minimum tax base for computing Capital Gains Tax (6%), Documentary Stamp Tax (1.5%), and estate tax (6% under TRAIN Law). Actual market prices in Makati may be significantly higher depending on location, road access, and development.

Zonal values shown are based on data published by the Bureau of Internal Revenue (BIR) under Revenue Regulations No. 8-2018 and subsequent issuances. Values are updated periodically and may not reflect the latest BIR revisions. Always verify with your local Revenue District Office before filing. LandValuePH is not affiliated with the BIR.