RDO 027 · Caloocan City7 streets

BIR Zonal Values in Brgy. Barangay 108, City of Caloocan

Barangay 108 is a barangay in Caloocan, Metro Manila with 7 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 027 (Caloocan City), based on the BIR Department Order covering Barangay 108. Commercial zonal values reach up to ₱71,000/sqm. The majority of classified streets (100%) carry commercial zoning. These values are used by the BIR as the minimum basis for computing capital gains tax and documentary stamp tax on property transactions in Barangay 108.

City of Caloocan, Metro Manila · RDO 027 (Caloocan City)

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

DO 046-2023 · BIR schedule effectivity: 9/17/2023

PSGC 1380100108

Barangay 108 Zonal Value Summary (2026)

Residential
-
none classified
Avg. Commercial
₱62,000
/sqm
Avg. Industrial
₱55,329
/sqm

Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.

Streets
7
Avg Commercial
₱62,000

CGT + DST

Estimate Your Property Tax in Barangay 108

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

Property Type

sqm

Based on Barangay 108 barangay-level commercial value of ₱62,000/sqm

Zonal Basis

100 sqm x ₱62,000

₱6,200,000

Capital Gains Tax (6%)
₱372,000
Documentary Stamp Tax (1.5%)
₱93,000

Estimated Total (CGT + DST)

₱465,000

Planning to sell this property? We'll handle everything: pricing, buyers, taxes.

This is an estimate based on the BIR zonal value only. Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Transfer tax (varies by LGU) and other fees are not included. Consult a licensed tax professional for exact computations.

What brings you to Brgy. Barangay 108?

Rankings

Street Rankings

Top 3 Commercial Streets

  1. 18th Ave North(3rd St to B. Serrano St. (Formerly 5th St))₱71,000/sqm
  2. 23rd St(M.B. Asistio Sr. Ave. (Formerly 10th Ave.) to 8th Ave.)₱61,000/sqm
  3. 34th St(M.B. Asistio Sr. Ave. (Formerly 10th Ave.) to 8th Ave.)₱61,000/sqm

Top 3 Industrial Streets

  1. 18th Ave North(3rd St to B. Serrano St. (Formerly 5th St))₱60,000/sqm
  2. 23rd St(M.B. Asistio Sr. Ave. (Formerly 10th Ave.) to 8th Ave.)₱55,000/sqm
  3. 34th St(M.B. Asistio Sr. Ave. (Formerly 10th Ave.) to 8th Ave.)₱55,000/sqm

Zone Type Distribution

  • Commercial7 of 7 streets (100%)
  • Industrial7 of 7 streets (100%)

By area

Streets by Vicinity

M.B. Asistio Sr. Ave. (Formerly 10th Ave.) to 8th Ave.

3 streets

  • 3rd Stno residential value
  • 4th Stno residential value
  • B. Serrano St. (5th St)no residential value

3rd St to B. Serrano St. (5th St)

2 streets

  • M.B Asistio Sr. Ave (10th Ave) Southno residential value
  • All Other Streetsno residential value

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
Barangay 108---
3rd St(M.B. Asistio Sr. Ave. (Formerly 10th Ave.) to 8th Ave.)
-₱61,000₱55,000
4th St(M.B. Asistio Sr. Ave. (Formerly 10th Ave.) to 8th Ave.)
-₱61,000₱55,000
8th Ave North(3rd St to B. Serrano St. (Formerly 5th St))
-₱71,000₱60,000
9th Ave(3rd St. to B. Serrano St. ( Formerly 5th St.))
-₱61,000₱55,000
B. Serrano St. (5th St)(M.B. Asistio Sr. Ave. (Formerly 10th Ave.) to 8th Ave.)
-₱61,000₱55,000
M.B Asistio Sr. Ave (10th Ave) South(3rd St to B. Serrano St. (5th St))
-₱61,000₱55,000
All Other Streets(3rd St to B. Serrano St. (5th St))
-₱58,000₱52,300

FAQ

Frequently Asked Questions about Barangay 108

How many streets have BIR zonal values in Barangay 108?
There are 7 streets with published BIR zonal value classifications in Barangay 108, City of Caloocan. The breakdown by zone type: 7 commercial (100%), 7 industrial (100%).
What is the commercial zonal value in Barangay 108?
The average commercial zonal value across classified streets in Barangay 108 is ₱62,000/sqm. At the street level, commercial values go up to ₱71,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

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 Barangay 108, 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)

Source RDONot necessarily where you file

Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.

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.