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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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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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.