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Makati ( mə-KAH-tee Tagalog pronunciation: [maˈkati]), officially the City of Makati (Filipino: Lungsod ng Makati), is a 1st class highly urbanized city in the National Capital Region of the Philippines. Makati is the financial center of the Philippines; it has the highest concentration of multinational and local corporations in the country. Major banks, corporations, department stores as well as foreign embassies are based in Makati. The biggest trading floor of the Philippine Stock Exchange used to be situated along the city's Ayala Avenue, before the stock exchange moved their headquarters to the Bonifacio Global City in Taguig. Makati is also known for being a major cultural and entertainment hub in Metro Manila.According to the 2020 census, it has a population of 629,616 people  making it as the 17th most populous city in the country and ranked as the 41st most densely populated city in the world with 19,336 inhabitants per square kilometer. Although its population is just above half a million, the daytime population of the city is estimated to be more than one million during a typical working day because of the large number of people who go to the city to work, shop, and do business.

The Enterprise Center is an office skyscraper located in Makati, Philippines. It is owned and developed by KSA Realty Corporation, a joint venture between the Kuok Group (majority shareholder), ING, and A. Soriano Corporation (ANSCOR). The taller Tower I of the complex stands at 171.9 metres (564 feet) and is currently the 74th tallest building in the Philippines.

Ayala Avenue is a major thoroughfare in Makati, the Philippines. It is one of the busiest roads in Metro Manila, crossing through the heart of the Makati Central Business District. Because of the many businesses located along the avenue, Ayala Avenue is nicknamed the "Wall Street of the Philippines" and dubbed in the 1970s and 1980s as the "Madison Avenue of the Philippines".

The AIA Tower, formerly the Philamlife Tower, is an office skyscraper located in Makati, Philippines. It is owned and developed by Philam Properties Corporation, the real estate arm of the Philippine American Life and General Insurance Company (Philamlife, now AIA Philippines). Standing at 200 metres (656 feet), it is currently the 7th-tallest building in Makati, and is the 14th-tallest building in the country and Metro Manila as well. The building has 48 floors above ground, and 5 basement levels for parking. It is also the current headquarters of AIA Philippines since 2023, which will be renamed to AIA Tower.

Tower One & Exchange Plaza is one of the tallest skyscrapers in the Philippines. It is located in the Makati Central Business District and has a height of 160 meters (520 ft). The building has 35 floors above ground level, and is originally planned to be the first of three towers for the Ayala Triangle. Plans for the construction of the two additional buildings did not materialize though. The area composes of 3 buildings, Ayala Tower One, The Makati Stock Exchange (MkSE) and the former trading floor of the Philippine Stock Exchange, along with 2 buildings under construction. Tower One & Exchange Plaza was designed by Skidmore, Owings and Merrill, LLP. Leandro V. Locsin & Partners was the local architect of record. The building is owned by Ayala Land, a subsidiary of the Ayala Corporation, which is headquartered in the building (see Ownership). Other institutions headquartered at Ayala Tower One include the primary trading floor of the Philippine Stock Exchange (Until February 2018) and Banco de Oro Universal Bank (BDO). It is the headquarters of the Ayala Corporation, the company that built the Makati Central Business District.

Robinsons Summit Center, formerly known as the JG Summit Center, is an office skyscraper located in Makati, Philippines. It is owned by JG Summit Holdings, Inc., and developed by its real estate arm, Robinsons Land Corporation. It stands at 174 meters (571 ft), is currently the 9th-tallest complete building in Makati, and is one of the tallest buildings in the Philippines.

The Shang Grand Tower, also known as simply the Shang Tower, is a high-end residential condominium skyscraper located in Makati, Philippines. It was developed by Shang Properties, Inc. The 46-storey building was opened in 2006 and rises to 180 metres (630 feet) from the ground to its architectural top. It is currently the 10th-tallest complete building in Makati, and is the 19th-tallest building in the country and Metro Manila as well. The 250-unit condominium was the first self-funded residential condominium of Shangri-La Hotels and Resorts’ Kuok Group in the country, and all units were sold-out as of 2006.

The Ayala Triangle Gardens is a 2-hectare (4.9-acre) landscaped urban park in Makati, Metro Manila, Philippines. It is a triangular public garden and courtyard in the center of the Makati Central Business District. It was named after its owner and developer Ayala Land, and opened to the public in November 19, 2009. Inspired by Hyde Park in London, the park, which is dotted with palms, acacia trees, and tropical foliage, is considered one of the few "green" areas in Makati. The Triangle has become a focal point for social events in the business district, and is popular at Christmastime for its extravagant light-and-sound display. It is also home to the Tower One and Exchange Plaza and Makati Stock Exchange Building, as well as the old Nielson Tower which houses a fine dining restaurant.

The Philippine Bank of Communications Tower, more commonly known as PBCom Tower, is an office skyscraper ranked officially as the second tallest building in the Philippines. It was previously the tallest building in the Philippines, a title it held starting year 2000 until the completion of Federal Land Tower in early 2017. It has a total ground to architectural top height of 259 metres (850 ft), with 52 storeys including an 8-level radio tower. It is a joint development of Filinvest Asia Corporation (FAC) and the Philippine Bank of Communications (PBCom). The building is the home of PBCom, one of the oldest Philippine banks. The bank occupies the building's first ten floors, with a food court on the seventh floor.

Asian Seminary of Christian Ministries is regional theological education and ministry training institution of the Church of God World Missions (COGWM) and a religious higher education institution recognized by the Philippine government.

The Lepanto Building, (also known as the B.A. Lepanto Building or Bank of America Lepanto Building), is a 20-storey office building in Paseo de Roxas in Makati City. It was inaugurated in 1978 and was designed by distinguished architect Gabriel Formoso.

L. V. Locsin Building is an 19-storey office building at 6752 Ayala Avenue. Named after its designer, National Artist for Architecture Leandro Locsin, and completed in 1985, it is notable for its Brutalist architectural style and the architect's signature of floating volumes. With an estimated height of 74.8 m (245 ft), the building is the first in the Philippines to have no corner columns, evident in the corners of the building where the main emergency staircase is located, highly visible at night with the lights switched on.