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. Makati is also known for being a major cultural and entertainment hub in Metro Manila.

The city of Makati remains the richest local government unit (LGU) in the Philippines in terms of income from local sources and on a per capita basis. As of end-2012, Makati had registered over 62,000 business enterprises, which are engaged in financial services, wholesale/retail, services, real estate, export/import, and manufacturing. Makati also boasts of having the highest number of BPO offices in Metro Manila at 1,159 companies to date, as well as the highest number of PEZA-accredited IT Parks and Buildings. The city government of Makati has not increased its tax rates since its new Revenue Code took effect in 2006. The city has been free of deficit for 26 years.

The city is known for its developed business district called the Makati Central Business District (CBD). It is bound by EDSA, Gil Puyat Avenue, Arnaiz Avenue and Chino Roces Avenue. It mainly encompasses Legazpi Village, Salcedo Village, the Ayala Center, and parts of Bel-Air Village.

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