--- title: What Makati Office Quotes Leave out of the Rent per Workstation description: "What Makati office quotes leave out of rent per workstation: VAT, CUSA, after-hours air conditioning, utilities and deposits. Get a shortlist." image: https://blog.flyspaces.com/hubfs/flyspaces-landing-images/FlySpaces%20Philippines%20(14).png --- [![spacesasia-logo](https://blog.flyspaces.com/hs-fs/hubfs/SpacesAsia%20-%20June%202019/spacesasia-logo.png?width=260&name=spacesasia-logo.png "spacesasia-logo")](https://blog.flyspaces.com/) - [Home](https://flyspaces.com/) - Navigate - [Flexible Workspaces](https://blog.flyspaces.com/tag/flexible-workspaces#blog-nav) - [News and Events](https://blog.flyspaces.com/tag/news-and-events#blog-nav) - [Industry Insights](https://blog.flyspaces.com/tag/industry-insights#blog-nav) - [City Guide](https://blog.flyspaces.com/tag/city-guide#blog-nav) - [Case Studies](https://blog.flyspaces.com/tag/case-studies#blog-nav) - Connect - [Contact Us](https://flyspaces.com/contact-us) - [Subscribe](https://flyspaces.us14.list-manage.com/subscribe/post?u=0b15b0bb7a66ae626f3388eb9&id=f72d186210) - Share : 11 August 2026 [Listerlynn Joy Garingo - De La Serna](https://blog.flyspaces.com/author/joy-garingo-delaserna) # What Makati Office Quotes Leave out of the Rent per Workstation A headline rent in Makati rarely equals what you pay each month. A landlord's quote is usually base rent per sqm, with CUSA, air conditioning, utilities, parking and VAT billed on top. An operator's quote is usually one fee per workstation, and what it bundles differs by operator. This guide lists what quotes commonly leave out, shows the spread in published Makati asking terms, and works through an example so you can see how far a headline figure can sit below the monthly invoice. We do not publish seat rates for Makati, because we have no dated, operator-confirmed figures. Ask each operator for a written quote. A workstation is one seat with a desk, chair and computer setup. CUSA means common use service area charges, which a landlord bills on top of rent. VAT is value-added tax. EWT is expanded withholding tax. ### What quotes commonly leave out VAT. Rent is VAT-able at 12% in the Philippines when the lessor is VAT-registered, and commentary on lease taxes states that CUSA is generally subject to VAT too (respicio.ph, 2026). Many Makati listings quote rent as "plus VAT." Ask whether any figure you receive includes VAT. CUSA or association dues. Billed on top of rent in a traditional lease. Published asking terms vary widely, as the table below shows. Air conditioning and after-hours cooling. Some buildings include standard-hours cooling in dues and charge extra for overtime. Others charge a flat rate or bill by metered consumption. For a team on night shifts, this can be the largest line after rent. Electricity, water and parking. Often sub-metered or billed separately. Parking is usually per slot. Deposit and advance rent. Listed terms differ from unit to unit. Items that an operator's seat fee may not include. Dedicated bandwidth, static IP addresses, server room space, access badges, printing, meeting room hours beyond an allowance, and reception or admin support. Ask for the list in writing. ### What Makati listings show These are asking terms for individual units from broker listings, some undated and some from 2026. They show the spread, not an average, and every figure should be confirmed with the landlord. | **Unit and source** | **Rent per sqm** | **CUSA per sqm** | **Air conditioning and other terms** | | --- | --- | --- | --- | | Chino Roces unit, Lamudi | PHP 800 plus VAT, negotiable | PHP 120 | Not stated | | PMI Tower, MyProperty | PHP 1,000 plus VAT | PHP 100 | Not stated | | San Antonio building, MyProperty | PHP 900 plus 12% VAT, less 5% EWT | PHP 200 plus 12% VAT, less 2% EWT | Security deposit 2 months | | Paseo de Roxas, 14th floor, Dot Property | PHP 1,200, subject to VAT and withholding tax | PHP 220, payable at start of fit-out | Air conditioning in dues, sub-metered; overtime charges apply | | Salcedo Village furnished unit, Dot Property | Not stated | PHP 140 (24 hours) or PHP 115 (12 hours) | Air conditioning PHP 75 per sqm | | Ayala Avenue plug-and-play floor, MyProperty | PHP 1,500 plus VAT | PHP 160 plus VAT | Minimum 3 years, 3 months advance and 3 months deposit; parking PHP 4,000 per slot plus VAT | Two points follow. CUSA ranged from PHP 100 to PHP 220 across these units, which is a wide gap on a 1,000 sqm floor (PHP 120,000 per month). And one listing prices CUSA by hours of service, so the access hours you need change the charge. ### EWT is withheld, not added The draft idea that a 5% EWT inflates your cost is a common misreading. Commercial tenants generally withhold 5% creditable withholding tax on gross rent, excluding VAT, and remit it to the BIR, so the landlord receives the rent net of that amount (respicio.ph, 7 Mar 2026). One listing quotes rent "less 5% EWT" for this reason. It affects cash timing and paperwork, not the cost of the space to the tenant. Whether it applies to an operator's service fee depends on how the agreement is written. Ask a tax adviser. ### A worked example This example uses a leased floor for 200 seats at 5 sqm per seat, which is 1,000 sqm (200 x 5). The base rent is the Leechiu Property Consultants average for Makati at end-2025, PHP 891 per sqm per month (BusinessWorld, 20 Jan 2026). CUSA and air conditioning are hypothetical figures inside the listing ranges above, and are not quotes. Utilities, parking, fit-out and deposits are excluded. | **Line** | **Formula** | **PHP per month** | | --- | --- | --- | | Base rent | 891 x 1,000 | 891,000 | | CUSA (hypothetical, PHP 200 per sqm) | 200 x 1,000 | 200,000 | | Air conditioning (hypothetical, PHP 120 per sqm) | 120 x 1,000 | 120,000 | | Subtotal before VAT | sum | 1,211,000 | | VAT at 12% | 1,211,000 x 0.12 | 145,320 | | Total | | 1,356,320 | The total is PHP 465,320 above rent alone (1,356,320 − 891,000), or 52% of base rent (465,320 / 891,000). Before VAT the gap is 36% (320,000 / 891,000). Both come from the inputs we chose, and they are not a market average. Change the CUSA or air conditioning figure and they move. Per seat, the total is PHP 6,782 per month (1,356,320 / 200), against PHP 4,455 from base rent alone (891,000 / 200). To compare a landlord quote with an operator's seat fee, convert both to a monthly cost per seat, as in our BGC quote guide. ### Questions to ask before you compare quotes 1. Is the figure per sqm or per seat, and is VAT included? 2. Is CUSA included, and is it priced by hours of service? 3. What are the standard cooling hours, what is the after-hours charge, and how is it billed (flat, hourly or metered)? 4. Are electricity and water sub-metered, and who reads the meters? 5. Which of these does the seat fee include: bandwidth, static IP, server room space, badges, printing, meeting rooms, IT support, reception? 6. What are the deposit, advance rent, minimum term and escalation? 7. What does it cost to reduce seats or exit early, and what must you restore? ### Get a shortlist Tell FlySpaces your headcount, your shift hours and your term, and the team replies with a shortlist that fits. [Inquire here](https://explore.flyspaces.com/office-space-in-the-philippines-for-100-workstations-flyspaces?hsLang=en-us#:~:text=Contact%20us-,GET%20YOUR%20SHORTLIST,FlySpaces%20team%20replies%20with%20a%20shortlist%20for%20your%20headcount%20and%20areas.,-A%20shortlist%20that) Tags: [Flexible Office Space](https://blog.flyspaces.com/tag/flexible-office-space) ![](https://blog.flyspaces.com/hubfs/SpacesAsia%20-%20June%202019/author-img.png) ##### [Listerlynn Joy Garingo - De La Serna](https://blog.flyspaces.com/author/joy-garingo-delaserna) Joy Garingo - De La Serna is a Filipino business executive specializing in the real estate, flexible workspace, and Employer of Record (EOR) sectors within the Asia-Pacific (APAC) region. She is involved in creative ventures and community-centric workspace environments that support local startups, founders, and generational shifts in hybrid work styles. 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