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2026
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CITYLAND - MAKATI EXECUTIVE TOWER I Latest Zonal Value

City of MakatiCityland

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 May 17, 2026.

Department Order:DO 36-2021
Effective:Jun 10, 2017
Status:Current / Active
Classifications:3
BIR Official

CITYLAND - MAKATI EXECUTIVE TOWER I Zonal Value

City of Makati

Current Zonal Value
₱90,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱90,000
/sqm
DO 36-2021
Commercial Condo
₱108,000
/sqm
DO 36-2021
Parking Slot
₱76,000
/sqm
DO 36-2021
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in CITYLAND - MAKATI EXECUTIVE TOWER I.

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)

RC

Residential Condo

DO 36-2021

₱90,000/sqm
CC

Commercial Condo

DO 36-2021

₱108,000/sqm
PS

Parking Slot

DO 36-2021

₱76,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

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