BIR Official
2026
Active
Makati Executive Towers 3 Latest Zonal Value
BANGKAL, MakatiCityland Development Corporation
Department Order:DO 36-2021
Effective:Jun 10, 2017
Status:Current / Active
Classifications:3
BIR Official
Makati Executive Towers 3 Zonal Value
BANGKAL, Makati
Current Zonal Value
₱90,000/sqm
Residential Condo Classification (RC)
All Classifications (Current)
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed DataZonal Value Breakdown — Makati Executive Towers 3
Official BIR assessment per square meter. Matched via: token_match (CITYLAND - MAKATI EXECUTIVE TOWER II, CITYLAND - MAKATI EXECUTIVE TOWER I, CITYLAND - MAKATI EXECUTIVE TOWER IV +2 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
RC — Residential Condo
CC — Commercial Condo
PS — Parking Slot
Each classification has a separate BIR-assessed value per square meter applicable to Makati Executive Towers 3.
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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