Housal tracks 13 BIR zonal value entries in CITYLAND - MAKATI EXECUTIVE TOWER II (City of Makati). Zonal values range from ₱35,000/sqm to ₱108,000/sqm (average ₱74,769/sqm). Top classifications: CC (5), RC (5), PS (4). Source: Bureau of Internal Revenue (BIR). Last checked August 21, 2026.
CITYLAND - MAKATI EXECUTIVE TOWER II Zonal Value
City of Makati
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — CITYLAND - MAKATI EXECUTIVE TOWER II
Official BIR assessment per square meter. Matched via: Building Name (CITYLAND - MAKATI EXECUTIVE TOWER II, CITYLAND - MAKATI EXECUTIVE TOWER III)
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 II.
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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