RDO 027 · Caloocan City10 streets

BIR Zonal Values in Brgy. Barangay 109, City of Caloocan

Barangay 109 is a barangay in Caloocan, Metro Manila with 10 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 109. Commercial zonal values reach up to ₱131,000/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 109.

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 1380100109

Barangay 109 Zonal Value Summary (2026)

Residential
-
none classified
Avg. Commercial
₱68,390
/sqm
Avg. Industrial
₱61,640
/sqm

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

Streets
10
Avg Commercial
₱68,390

CGT + DST

Estimate Your Property Tax in Barangay 109

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

Property Type

sqm

Based on Barangay 109 barangay-level commercial value of ₱68,390/sqm

Zonal Basis

100 sqm x ₱68,390

₱6,839,000

Capital Gains Tax (6%)
₱410,340
Documentary Stamp Tax (1.5%)
₱102,585

Estimated Total (CGT + DST)

₱512,925

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 109?

Rankings

Street Rankings

Top 3 Commercial Streets

  1. 1Rizal Ave.(M H del Pilar 5th St)₱131,000/sqm
  2. 28th Ave South(Rizal Ave. Ext. to B. Serrrano Stt. (5th St.))₱71,000/sqm
  3. 33rd St(7th Ave. to 8th Ave.)₱61,000/sqm

Top 3 Industrial Streets

  1. 1Rizal Ave.(M H del Pilar 5th St)₱117,900/sqm
  2. 28th Ave South(Rizal Ave. Ext. to B. Serrrano Stt. (5th St.))₱64,000/sqm
  3. 33rd St(7th Ave. to 8th Ave.)₱55,000/sqm

Zone Type Distribution

  • Commercial10 of 10 streets (100%)
  • Industrial10 of 10 streets (100%)

By area

Streets by Vicinity

8th Ave to 7th Ave

3 streets

  • 4th Stno residential value
  • B. Serrano St.(5th St)no residential value
  • M H del Pilarno residential value

7th Ave. - 8th Ave.

2 streets

  • San Diego 2nd Stno residential value
  • All Other Streetsno residential value

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
Barangay 109---
3rd St(7th Ave. to 8th Ave.)
-₱61,000₱55,000
4th St(8th Ave to 7th Ave)
-₱61,000₱55,000
7th Ave North(Rizal Ave Ext. to B. Serrano St. (5th St.))
-₱61,000₱55,000
8th Ave South(Rizal Ave. Ext. to B. Serrrano Stt. (5th St.))
-₱71,000₱64,000
B. Serrano St.(5th St)(8th Ave to 7th Ave)
-₱61,000₱55,000
Maria Clara(7th Ave to 8th Ave)
-₱61,000₱55,000
M H del Pilar(8th Ave to 7th Ave)
-₱61,000₱55,000
Rizal Ave.(M H del Pilar 5th St)
-₱131,000₱117,900
San Diego 2nd St(7th Ave. - 8th Ave.)
-₱61,000₱55,000
All Other Streets(7th Ave. - 8th Ave.)
-₱54,900₱49,500

FAQ

Frequently Asked Questions about Barangay 109

How many streets have BIR zonal values in Barangay 109?
There are 10 streets with published BIR zonal value classifications in Barangay 109, City of Caloocan. The breakdown by zone type: 10 commercial (100%), 10 industrial (100%).
What is the commercial zonal value in Barangay 109?
The average commercial zonal value across classified streets in Barangay 109 is ₱68,390/sqm. At the street level, commercial values go up to ₱131,000/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 109, 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.