Housal tracks 26 BIR zonal value entries in CITYLAND - MAKATI EXECUTIVE TOWER I (City of Makati). Zonal values range from ₱35,000/sqm to ₱108,000/sqm (average ₱74,731/sqm). Top classifications: CC (10), RC (10), PS (8). Source: Bureau of Internal Revenue (BIR). Last checked July 2, 2026.
CITYLAND - MAKATI EXECUTIVE TOWER I Zonal Value
City of Makati
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — CITYLAND - MAKATI EXECUTIVE TOWER I
Official BIR assessment per square meter. Matched via: Building Name (CITYLAND - MAKATI EXECUTIVE TOWER III, CITYLAND - MAKATI EXECUTIVE TOWER I, CITYLAND - MAKATI EXECUTIVE TOWER II +1 more)
Residential Condo
DO 36-2021
Commercial Condo
DO 36-2021
Parking Slot
DO 36-2021
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to CITYLAND - MAKATI EXECUTIVE TOWER I.
How BIR Zonal Value Is Used
- •Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
- •Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
- •Used in transfer valuation for donations, estate settlements, and property swaps
- •Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes
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