Aboitiz Economic Estates (AEE) lists four industrial estates: LIMA in Batangas, MEZ2 and West Cebu in Cebu, and TARI in Tarlac. This independent buyer's guide compiles what AEE and the press have published about each, labels every figure by how well it is supported, and shows no prices because none are published. Last checked 20 Oct 2026.

The AEE site lists exactly four; no Davao, Cavite, Laguna or Cagayan de Oro estate is listed. Low = 826 + 63 + 540 + 184 ha (smallest figures found); high = 1,100 + 63 + 540 + 384 ha. AEE rounds the portfolio to about 2,000-2,100 ha.

The four estates side by side

How big is a lot?

Hectares are hard to picture. The chart below puts the only lot sizes AEE has published, West Cebu's planned cuts of 8,700 to 51,000 sqm, next to lots actually sold at LIMA and two familiar references: a 105 by 68 metre football pitch (about 7,140 sqm, our own calculation) and one hectare. LIMA publishes no standard lot cut; its sold lots ran from about 0.99 ha to about 11.8 ha. Developer claim^{[4, 10, 11]}

LIMA Estate, Lipa and Malvar, Batangas

• Area. 826 to 1,100 Developer claim^{[7, 6, 12, 2]}
• Zone. PEZA-registered economic zone, manufacturing-anchored mixed use; PEZA and BOC one-stop shop on site Developer claim^{[2, 6]}
• Locators and jobs. More than 200 locators (reported range ~180-240) Developer claim^{[2, 11, 12]} Jobs: About 75,000 jobs Developer claim^{[2, 12]}
• Lot cuts. Not published Unverified^[2]
• Power. LIMA EnerZone (AboitizPower group) distribution; 29% renewable (geothermal, hydro) per estate page; capacity in MVA not published Developer claim^{[2, 8]}
• Water. LIMA Water Corp Smart Water Network (claims 99.3% uptime); capacity in MLD not published Developer claim^[2]
• Price. Not published — inquire with the developer Unverified

Lots announced as sold: T.E. Optoelectronics, 0.99 ha (15 Jul 2026); Printwell, 1.6 ha (Apr 2025); MDT Technologies, 1.86 ha (9 Oct 2026); Big E Food, about 11.8 ha (8 Jul 2026). These show what has been sold, not what is available now. Developer claim^{[10, 11]}

CREATE MORE bracket. We place this estate in the all other areas bracket, which would mean an income tax holiday of 6/7/7 years for Tier I/II/III projects. This is our reading of the TIEZA list, not a classification by the developer or the IRR. Our analysis

Travel times. No. Figures such as about 1.5 hours to Makati/NAIA and about 30 minutes to Batangas port are broker marketing claims and are not measured. Test the route at your own operating hours. Unverified^{[13, 14]}

MEZ2 Estate, Lapu-Lapu City, Cebu

• Area. 63 to 63 Developer claim^{[3, 6]}
• Zone. PEZA-registered ecozone (light-to-medium manufacturing, packaging, logistics / warehousing); iMEZ is a PEZA-accredited IT/BPO building of about 4,500 sqm Developer claim^[3]
• Locators and jobs. 43 locators (AIC material cites 49) Developer claim^{[3, 15]} Jobs: About 12,000 workers Developer claim^[3]
• Lot cuts. Not published Unverified^[3]
• Power. Mactan EnerZone; 58 MVA transformation capacity Developer claim^[3]
• Water. Estate Water: more than 3 MLD supply, 1.5 MLD wastewater Developer claim^[3]
• Price. Not published — inquire with the developer Unverified

CREATE MORE bracket. We place this estate in the metro or contiguous bracket, which would mean an income tax holiday of 5/6/7 years for Tier I/II/III projects. This is our reading of the TIEZA list, not a classification by the developer or the IRR. Unverified

Land left. Not published. At 63 ha with 43 locators the estate looks largely built out, but that is our inference. Ask the developer what lots or ready-built space are actually available. Unverified^[3]

West Cebu Estate, Balamban, Cebu

• Area. 540 to 540 Developer claim^{[4, 6]}
• Zone. PEZA Special Economic Zone; shipbuilding hub; JV of Aboitiz and Tsuneishi Holdings (operator Cebu Industrial Park Developers Inc.); PEZA/BOC one-stop shop Developer claim^[4]
• Locators and jobs. 12-17 locators depending on the AEE page (12 / 14 / 17) Developer claim^{[4, 16, 1]} Jobs: More than 14,000 jobs Developer claim^[4]
• Lot cuts. 8,700 to 51,000 sqm Developer claim^[4]
• Power. Balamban EnerZone, dedicated 13.8 kV line Developer claim^[4]
• Water. Estate Water: more than 4.1 MLD on AEE's page, but the same page also shows 2,500 cu m per day (= 2.5 MLD). Treat capacity as 2.5-4.1 MLD until confirmed. Unverified^[4]
• Price. Not published — inquire with the developer Unverified

Named locators include Tsuneishi, Austal Philippines, ACCI, Cebu Marine Industry, Linde. Developer claim

CREATE MORE bracket. We place this estate in the all other areas bracket, which would mean an income tax holiday of 6/7/7 years for Tier I/II/III projects. This is our reading of the TIEZA list, not a classification by the developer or the IRR. Our analysis

Capacity figures conflict. AEE pages show 12, 14 or 17 locators depending on the page, and water capacity of more than 4.1 MLD alongside 2,500 cu m per day on the same page. Ask for a written, current figure for each. Unverified^{[4, 16, 1]}

TARI Estate, Tarlac City

• Area. 184 to 384 Developer claim^{[5, 17, 18, 19]}
• Zone. PEZA-proclaimed economic zone (Proclamation 701, Oct 2024 per Wikipedia); PEZA/BOC one-stop shop planned Developer claim^{[5, 18]}
• Locators and jobs. 4 locators Developer claim^[5] Jobs: About 60,000 jobs at full development (projection) Developer claim^[5]
• Lot cuts. Not published Unverified^[5]
• Power. Tarlac EnerZone substation for dedicated power, target operation Dec 2026 Developer claim^[5]
• Water. Water / wastewater system in Phase 1; water distribution facility under construction; capacity not published Developer claim^{[5, 20]}
• Price. Not published — inquire with the developer Unverified

Anchor example: Coca-Cola Europacific Aboitiz plant on 42 ha (groundbreaking Sep 2025, phased operations from Q3 2027)

CREATE MORE bracket. We place this estate in the all other areas bracket, which would mean an income tax holiday of 6/7/7 years for Tier I/II/III projects. This is our reading of the TIEZA list, not a classification by the developer or the IRR. Our analysis

Size. 384 ha is the official total. The initial phase was announced as 200 ha. A 184-ha joint-venture park reported in February 2026 is unverified. Component figures are not a range of choices. Developer claim^{[5, 17, 19]}

PEZA status is not automatic incentives

All four are described as PEZA zones (TARI as proclaimed and under development). Incentives are not automatic: your own project must be registered and approved, be in the SIPP, and the ITH years depend on the tier and location bracket. AEE itself says only 'potential access to PEZA incentives'. Developer claim^{[2, 9, 21]} Read the CREATE MORE Law guide for the ITH table and the SCIT versus EDR choice, and have your adviser confirm your project's SIPP tier and the LGU bracket. AEE and PEZA run an 'EaseBiz' investor-support programme (registration mapping, document preparation, monitoring); next phase signed about 30 Sep 2026 under PEZA's Investment Promotion Partnership Program. Developer claim^[22]

Due-diligence checklist before you commit

1. Foreign land ownership. The Constitution (Art. Our analysis
2. Investors' Lease Act (RA 7652). Lets qualified foreign investors lease private land for up to 50 years, renewable once for 25 years (75 years in total). Verified^{[23, 24]}
3. 99-year lease (RA 12252). RA 12252 amends the Investors' Lease Act to allow an aggregate lease of up to 99 years for investors with an approved and registered investment, for uses such as industrial estates, factories and processing plants (tourism only at USD 5 million or more). Unverified^{[23, 24, 25]}
4. Title and land status. Ask for a copy of the Transfer Certificate of Title (TCT) or the estate's master title and any subdivision / condominium certificate, and check encumbrances at the Registry of Deeds. Our analysis
5. Zoning and permitted use. Confirm the lot's zoning classification, the estate's deed restrictions and whether your activity is allowed (for example light vs heavy industry). Our analysis^[1]
6. PEZA registration and your own project. Estate status does not register your enterprise. Developer claim^{[22, 9]}
7. Environmental compliance. Check the estate's and your project's Environmental Compliance Certificate (ECC) requirements and wastewater arrangements with DENR-EMB. Our analysis^[2]
8. Transfer taxes and fees (budget ranges). Typical Philippine closing costs for a land purchase: documentary stamp tax about 1.5% of the higher of consideration or fair market value; local transfer tax about 0.5-0.75% depending on the LGU; registration fees on a sliding scale; possible VAT on developer sales of real property. Our analysis
9. Incentives. Do not assume tier or bracket. Our analysis^{[21, 9]}
10. Get it in writing. Ask for written statements of: available lots and sizes, price basis, lot vs lease vs ready-built options, utility capacities (MVA, MLD), delivery dates, and locator structures under PEZA. Our analysis

Frequently asked questions

If you send an inquiry, we collect the details you enter and process them under the Data Privacy Act of 2012 (Republic Act No. 10173). We use them to forward your inquiry and reply to you. With your separate, required consent we share them with the developer or a licensed practitioner. You may access, correct or withdraw consent at any time by contacting us. Estimator state is never sent unless you tick 'attach my estimate'.

Photo credits

• STAR Tollway at Lipa, Batangas (aerial) — Patrickroque01, CC BY-SA 4.0, via Wikimedia Commons
• STAR Tollway at Malvar, Batangas — patrickroque01, CC BY-SA 4.0, via Wikimedia Commons
• Mount Macolod, Batangas — Lawrence Ruiz, CC BY-SA 4.0, via Wikimedia Commons
• Batangas port — Ralff Nestor Nacor, CC BY-SA 4.0, via Wikimedia Commons
• Mactan-Cebu International Airport — Magalhães, Public domain, via Wikimedia Commons
• Mactan-Mandaue Bridge — Patrickroque01, Public domain, via Wikimedia Commons
• Cebu-Cordova Link Expressway bridge — Herbertkikoy, CC BY-SA 4.0, via Wikimedia Commons

Every photo is illustrative and not an Aboitiz Economic Estates property. The cover image (STAR Tollway at Lipa) is credited first. Photos licensed CC BY-SA 4.0 are shared under that licence; two are public domain as marked.

Sources

1. AEE: Economic estates portfolio — aboitizeconomicestates.com/economic-estates/ (accessed 2026-10-20)
2. AEE: LIMA Estate — aboitizeconomicestates.com/economic-estates/lima-estate/ (accessed 2026-10-20)
3. AEE: MEZ2 Estate — aboitizeconomicestates.com/economic-estates/mez2-estate/ (accessed 2026-10-20)
4. AEE: West Cebu Estate — aboitizeconomicestates.com/economic-estates/west-cebu-estate/ (accessed 2026-10-20)
5. AEE: TARI Estate — aboitizeconomicestates.com/economic-estates/tari-estate/ (accessed 2026-10-20)
6. Aboitiz: AIC Economic Estates maps expansion in Central Luzon (26 Mar 2024) — aboitiz.com/news/aboitiz-infracapital-economic-estates-maps-expansion-in-central-luzon (accessed 2026-10-20)
7. AEE press release 11 Sep 2026: LIMA and TARI as investment-ready platforms for the Luzon Economic Corridor — aboitizeconomicestates.com/aboitiz-economic-estates-highlights-lima-estate-and-tari-estate-as-investment-ready-platforms-for-luzon-economic-corridor/ (accessed 2026-10-20)
8. AEE press release 28 Sep 2026: PhilGBC Business Leadership in Sustainability award — aboitizeconomicestates.com/aboitiz-economic-estates-wins-philgbc-business-leadership-in-sustainability-award/ (accessed 2026-10-20)
9. RA 12066 statute text (Lawphil) — lawphil.net/statutes/repacts/ra2024/ra_12066_2024.html (accessed 2026-10-20)
10. AEE: News and updates — aboitizeconomicestates.com/news-updates/ (accessed 2026-10-20)
11. Tribune 25 Apr 2025: Aboitiz InfraCapital to expand LIMA Estate — tribune.net.ph/2025/04/25/aboitiz-infracapital-to-expand-lima-estate-to-100-ha (accessed 2026-10-20)
12. Aboitiz Eyes: LIMA Phase 5 industrial expansion (search snippet; page returned 403) — aboitizeyes.aboitiz.com/real-estate/lima-phase-5-industrial-expansion/ (accessed 2026-10-20)
13. Lamudi listings, Malvar (broker travel-time claims) — lamudi.com.ph/buy/batangas/malvar/luta-del-sur/ (accessed 2026-10-20)
14. Osborne & Company: Lima Development brochure (broker claims) — osborneandcompany.com/wp-content/uploads/2022/11/Lima-Development-v3.pdf (accessed 2026-10-20)
15. AIC: Mactan Economic Zone II — aboitizinfracapital.com/projects/mactan-economic-zone-ii-location-mactan-cebu/ (accessed 2026-10-20)
16. AEE press release: Aboitiz Foods feedmill at West Cebu — aboitizeconomicestates.com/aboitiz-economic-estates-strengthens-west-cebus-industrial-ecosystem-with-aboitiz-foods-new-feedmill/ (accessed 2026-10-20)
17. PortCalls: Aboitiz InfraCapital breaks ground for Tarlac ecozone — portcalls.com/aboitiz-infracapital-breaks-ground-for-tarlac-ecozone/ (accessed 2026-10-20)
18. Wikipedia: Tari Estate — en.wikipedia.org/wiki/Tari_Estate (accessed 2026-10-20)
19. Manila Bulletin 11 Feb 2026: PCC clears Yuchengco-Aboitiz industrial hub in Tarlac (snippet only) — mb.com.ph/2026/02/11/pcc-clears-massive-yuchengco-aboitiz-industrial-hub-in-tarlac (accessed 2026-10-20)
20. Tribune 20 Oct 2026: TARI Estate nears completion of first phase — tribune.net.ph/2026/10/20/tari-estate-nears-completion-of-first-phase-development (accessed 2026-10-20)
21. Manila Open House Homes: CREATE MORE Law (RA 12066) guide — manilaopenhouse.com/blog/index.php?p=post&slug=create-more-law-ra-12066-tax-incentives-foreign-investors (accessed 2026-10-20)
22. AEE press release 9 Oct 2026: PEZA-AEE EaseBiz next phase — aboitizeconomicestates.com/peza-aboitiz-economic-estates-advance-next-phase-of-easebiz-investor-support/ (accessed 2026-10-20)
23. Chambers: 99 years of certainty, long-term leases for foreign investors — chambers.com/articles/99-years-of-certainty-long-term-leases-for-foreign-investors (accessed 2026-10-20)
24. Inquirer: Implementing rules on 99-year land lease law out — business.inquirer.net/566289/implementing-rules-on-99-year-land-lease-law-out (accessed 2026-10-20)
25. Philstar 26 Dec 2025: Investors' Lease Act guidelines — philstar.com/business/2025/12/26/2496727/investors-lease-act-guidelines-boost-foreign-investments (accessed 2026-10-20)
26. AEE: Investing in the Philippines (comparison table) — aboitizeconomicestates.com/investing-in-the-philippines/ (accessed 2026-10-20)
27. AEE: Contact us — aboitizeconomicestates.com/contact-us/ (accessed 2026-10-20)
28. Wikipedia: Lima Technology Center — en.wikipedia.org/wiki/Lima_Technology_Center (accessed 2026-10-20)
29. Wikipedia: Mactan Economic Zone — en.wikipedia.org/wiki/Mactan_Economic_Zone (accessed 2026-10-20)
30. Tsuneishi Heavy Industries (Cebu): location — thici.com/about/location/ (accessed 2026-10-20)
31. AIC: PHP1.4B West Cebu Estate expansion (2022) — aboitizinfracapital.com/aboitiz-infracapital-earmarks-p1-4-billion-for-west-cebu-estate-expansion/ (accessed 2026-10-20)
32. Proclamation 786 s. 1996 (Lawphil) — lawphil.net/executive/proc/proc1996/proc_786_1996.html (accessed 2026-10-20)
33. Wikipedia: Lipa, Batangas — en.wikipedia.org/wiki/Lipa,_Batangas (accessed 2026-10-20)
34. Wikipedia: Malvar, Batangas — en.wikipedia.org/wiki/Malvar,_Batangas (accessed 2026-10-20)
35. Wikipedia: Lapu-Lapu City — en.wikipedia.org/wiki/Lapu-Lapu_City (accessed 2026-10-20)
36. Wikipedia: Balamban — en.wikipedia.org/wiki/Balamban (accessed 2026-10-20)
37. Wikipedia: Tarlac City — en.wikipedia.org/wiki/Tarlac_City (accessed 2026-10-20)
38. Wikipedia: Port of Batangas — en.wikipedia.org/wiki/Port_of_Batangas (accessed 2026-10-20)
39. Wikipedia: Tagaytay — en.wikipedia.org/wiki/Tagaytay (accessed 2026-10-20)
40. DOTr: SLEX Toll Road 4 Sto. Tomas-Tiaong to open by December 2026 (Autoindustriya) — autoindustriya.com/auto-industry-news/dotr-slex-tr4-sto-tomas-to-tiaong-to-open-by-december-2026.html (accessed 2026-10-20)
41. Context.ph 28 Jan 2026: Metro Cebu Expressway completion push — context.ph/2026/01/28/govt-pushes-completion-of-metro-cebu-expressway-in-cebu-after-eight-year-delay/ (accessed 2026-10-20)
42. TIEZA FAQ: fiscal incentives (metro/contiguous LGU list) — tieza.gov.ph/what-are-the-fiscal-incentives-available-to-tieza-registered-business-enterprises/ (accessed 2026-10-20)
43. ASEAN Briefing 19 Aug 2026: How location affects tax incentives — aseanbriefing.com/news/how-location-affects-tax-incentives-for-investments-in-the-philippines/ (accessed 2026-10-20)
44. Batas Natin: RA 9646 (Real Estate Service Act) — batasnatin.com/laws/ra-9646 (accessed 2026-10-20)
45. REN.ph: RA 9646 essentials, prohibited acts — ren.ph/academy/courses/ra-9646-essentials/prohibited-acts (accessed 2026-10-20)