Question 1

What is the zonal value range in Makati, Metro Manila?

Accepted Answer

BIR zonal values in Makati range from ₱48,000 to ₱940,000 per square meter. Values vary by barangay, street, and property classification.

Question 2

How many barangays have zonal values in Makati?

Accepted Answer

LandValuePH has zonal value data for 31 barangays in Makati, Metro Manila.

Question 3

What property classifications are available in Makati?

Accepted Answer

Makati has zonal values for the following classifications: Commercial, Commercial Residential, I, Mixed Use, Professional Services, Residential, Residential Commercial, \*\*CR, \*\*RR, \*\*\*CC, \*\*\*RR, \*\*\*\*CR, \*\*\*\*\*CR. Each classification has different zonal value rates per square meter.

Question 4

How do I compute property tax using Makati zonal values?

Accepted Answer

To compute capital gains tax, multiply the zonal value per sqm by the lot area to get the fair market value, then apply the 6% capital gains tax rate. The taxable base is whichever is higher: the zonal value, the assessed value per tax declaration, or the selling price.

Question 5

When were Makati zonal values last updated?

Accepted Answer

Zonal values are revised by the BIR periodically. Check the effective date on each record for the latest revision. Visit LandValuePH for the most current data.

Makati, Metro Manila — BIR Zonal Values 2025

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