RDO 027 · Caloocan CityEffective 9/17/2023PSGC 1380100000

BIR Zonal Values in City of Caloocan

Caloocan is a city in Metro Manila with 188 barangays and 2470 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱6,500 to ₱147,500/sqm, with a median of ₱13,700/sqm. Commercial values range from ₱11,300 to ₱174,000/sqm. The highest residential zonal value is ₱147,500/sqm at Camella Manors Caloocan (condominium) in Barangay 177. Caloocan falls under BIR RDO 027, latest schedule effective 9/17/2023. PSGC code 1380100000.

Metro Manila · RDO 027 (Caloocan City)

DO 046-2023 · Effective: 9/17/2023

PSGC 1380100000

Data last verified 2026-10-14 · see recent updates

Browse 188 barangays

City of Caloocan Zonal Value Highlights (2026)

Highest Commercial
₱174,000/sqm
Bonifacio (Monument) Circle (Samson Road to Rizal Ave. Ext.), Barangay 76
Highest Residential
₱147,500/sqm
Camella Manors Caloocan (condominium) (Benaber Subd (Maligaya Park)), Barangay 177
Most Affordable
₱6,500/sqm
All Other Streets (Interior Lots), Barangay 157
Median Residential
₱13,700
Median Commercial
₱32,102
Barangays
188
Streets Indexed
2,470
Buildings / Condos
29

Transfer taxes

Estimated transfer taxes in City of Caloocan

At the median residential zonal value of ₱13,700/sqm:

  • For a 50sqm property (zonal basis ₱685,000): estimated CGT ₱41,100, DST ₱10,275, total ₱51,375.Zonal basis ₱685,000CGT ₱41,100 · DST ₱10,275₱51,375 estimated total
  • For a 100sqm property (zonal basis ₱1,370,000): estimated CGT ₱82,200, DST ₱20,550, total ₱102,750.Zonal basis ₱1,370,000CGT ₱82,200 · DST ₱20,550₱102,750 estimated total
  • For a 200sqm property (zonal basis ₱2,740,000): estimated CGT ₱164,400, DST ₱41,100, total ₱205,500.Zonal basis ₱2,740,000CGT ₱164,400 · DST ₱41,100₱205,500 estimated total

Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.

Which RDO covers your property?

All zonal values in City of Caloocan are published under BIR RDO 027 (Caloocan City).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱102,750

Zonal basis
₱1.37M
CGT 6%
₱82,200
DST 1.5%
₱20,550
Full Transfer Tax Calculator →

188 barangays

Barangays in City of Caloocan

Sort:
Min to max residential valueCity median ₱13,700Log scale

Method and law

About These Values

These zonal values are published by BIR RDO 027 (Caloocan City) and represent the minimum taxable value per square meter for properties in City of Caloocan.

When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:

  • 6%Capital Gains Tax (6%)
  • 1.5%Documentary Stamp Tax (1.5%)
  • LGUTransfer Tax (varies by LGU)

Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.

RA 12001 (RPVARA) timeline

  1. 9/17/2023

    Last BIR schedule update for City of Caloocan.

  2. July 5, 2024

    RA 12001 (RPVARA) takes effect. BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31).

  3. July 5, 2026

    The law required SMVs to be updated within two years of its effectivity. The real property tax amnesty on penalties, surcharges, and interest ends (Sec. 30).

  4. Until an SMV is approved

    Where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29).

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.