RDO 049 · North Makati City28 streets100% residential

BIR Zonal Values in Brgy. Valenzuela, City of Makati

Valenzuela is a barangay in Makati, Metro Manila with 28 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 049 (North Makati City), based on the BIR Department Order covering Valenzuela. The average residential zonal value across classified streets is ₱115,714/sqm (median ₱120,000/sqm). Street-level residential values range from ₱45,000 to ₱200,000 per square meter. The highest-valued residential street is N. Garcia (Reposo) at ₱200,000/sqm. Commercial zonal values reach up to ₱250,000/sqm. The majority of classified streets (100%) carry residential 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 Valenzuela.

City of Makati, Metro Manila · RDO 049 (North Makati City)

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

DO 35-2021 · BIR schedule effectivity: 1/8/2022

PSGC 1380300031

Valenzuela Zonal Value Summary (2026)

Avg. Residential
₱115,714
/sqm
Avg. Commercial
₱126,111
/sqm
Avg. Industrial
₱150,000
/sqm

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

28 streets, residential ₱/sqm
Each dot is one street

Half the streets sit between ₱120,000 and ₱130,000.

Streets
28
Median Residential
₱120,000
Residential Range
₱45,000-₱200,000
Avg Commercial
₱126,111

CGT + DST

Estimate Your Property Tax in Valenzuela

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

Property Type

sqm

Based on Valenzuela barangay-level residential value of ₱115,714/sqm

Zonal Basis

100 sqm x ₱115,714

₱11,571,400

Capital Gains Tax (6%)
₱694,284
Documentary Stamp Tax (1.5%)
₱173,571

Estimated Total (CGT + DST)

₱867,855

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. Valenzuela?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1N. Garcia (Reposo)(J. P. Rizal - Kalayaan Ave.)₱200,000/sqm
  2. 2Antipolo(J. P. Rizal - S. Osmena)₱150,000/sqm
  3. 3J. P. Rizal(Legaspi - Reposo)₱150,000/sqm
  4. 4Asuncion(Pililia - Reposo)₱130,000/sqm
  5. 5Candelaria(Pililia - Reposo)₱130,000/sqm

Top 5 Most Affordable

  1. 1Lonal Condominium(Pililia St / Hormiga St.)₱45,000/sqm
  2. 2Carmen Condominium(Rizal Village)₱50,000/sqm
  3. 3Questar Condo(Teresa Street)₱55,000/sqm
  4. 4Bonaventures Garden(Osmena St)₱70,000/sqm
  5. 5Colonel Condominium II(Rizal Village)₱70,000/sqm

Top 3 Commercial Streets

  1. 1N. Garcia (Reposo)(J. P. Rizal - Kalayaan Ave.)₱250,000/sqm
  2. 2J. P. Rizal(Legaspi - Reposo)₱180,000/sqm
  3. 3Antipolo(J. P. Rizal - S. Osmena)₱160,000/sqm

Top 1 Industrial Streets

  1. 1S. Osmena(Antipolo - J. B. Roxas)₱150,000/sqm

Zone Type Distribution

  • Residential28 of 28 streets (100%)
  • Commercial9 of 28 streets (32.1%)
  • Industrial1 of 28 streets (3.6%)

By area

Streets by Vicinity

Pililia - Reposo

5 streets | Avg ₱128,000/sqm

  • Asuncion₱130,000
  • Candelaria₱130,000
  • Concepcion₱130,000
  • Kalayaan Avenue₱120,000
  • Milagros₱130,000

J. P. Rizal - S. Osmena

2 streets | Avg ₱135,000/sqm

  • Antipolo₱150,000
  • Pateros₱120,000

Legaspi - Reposo

2 streets | Avg ₱140,000/sqm

  • D. Oliman₱130,000
  • J. P. Rizal₱150,000

Antipolo - Pateros

2 streets | Avg ₱120,000/sqm

  • Hormiga₱120,000
  • Obrero₱120,000

Baler - D. Oliman

2 streets | Avg ₱120,000/sqm

  • Iriga₱120,000
  • Penafrancia₱120,000

Obrero - S. Osmena

2 streets | Avg ₱120,000/sqm

  • Tanay₱120,000
  • Teresa₱120,000

Rizal Village

2 streets | Avg ₱60,000/sqm

  • Carmen Condominium₱50,000
  • Colonel Condominium II₱70,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialPSRCCC
Valenzuela------
A. Bonifacio(S. Osmena)
₱120,000-----
Antipolo(J. P. Rizal - S. Osmena)
₱150,000₱160,000----
Asuncion(Pililia - Reposo)
₱130,000-----
Baler(Iriga - Reposo)
₱120,000-----
Candelaria(Pililia - Reposo)
₱130,000-----
Concepcion(Pililia - Reposo)
₱130,000-----
D. Oliman(Legaspi - Reposo)
₱130,000-----
Hormiga(Antipolo - Pateros)
₱120,000-----
Iriga(Baler - D. Oliman)
₱120,000-----
J. P. Rizal(Legaspi - Reposo)
₱150,000₱180,000----
Kalayaan Avenue(Pililia - Reposo)
₱120,000₱150,000----
Legaspi(J. P. Rizal)
₱120,000₱140,000----
Milagros(Pililia - Reposo)
₱130,000-----
N. Garcia (Reposo)(J. P. Rizal - Kalayaan Ave.)
₱200,000₱250,000----
Obrero(Antipolo - Pateros)
₱120,000-----
Pateros(J. P. Rizal - S. Osmena)
₱120,000-----
Penafrancia(Baler - D. Oliman)
₱120,000-----
Pililia(Kalayaan Ave. - S. Osmena)
₱120,000-----
S. Osmena(Antipolo - J. B. Roxas)
₱120,000-₱150,000---
Taguig(D. Oliman - S. Osmena)
₱120,000-----
Tanay(Obrero - S. Osmena)
₱120,000-----
Teresa(Obrero - S. Osmena)
₱120,000-----
Bonaventures Garden(Osmena St)
₱70,000--₱49,000₱70,000-
Carmen Condominium(Rizal Village)
₱50,000₱60,000-₱42,000₱50,000₱60,000
Colonel Condominium II(Rizal Village)
₱70,000₱80,000-₱56,000₱70,000₱80,000
Lonal Condominium(Pililia St / Hormiga St.)
₱45,000₱55,000-₱38,500₱45,000₱55,000
Questar Condo(Teresa Street)
₱55,000₱60,000-₱42,000₱55,000₱60,000
St. David Square(Pililia St. Near Cor. Asuncion St.)
₱120,000--₱84,000₱120,000-

FAQ

Frequently Asked Questions about Valenzuela

What is the BIR zonal value in Valenzuela, City of Makati?
The average residential zonal value across classified streets in Valenzuela is ₱115,714/sqm (median ₱120,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱45,000 to ₱200,000/sqm across 28 classified streets. These values are published by BIR RDO 049 (North Makati City).
Which street has the highest zonal value in Valenzuela?
N. Garcia (Reposo) has the highest residential zonal value in Valenzuela at ₱200,000 per square meter. It is located J. P. Rizal - Kalayaan Ave.. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Valenzuela?
The most affordable street-level residential zonal value in Valenzuela is ₱45,000/sqm, found on Lonal Condominium. It is located Pililia St / Hormiga St.. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Valenzuela?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the average residential zonal value of ₱115,714/sqm, a 100 sqm lot would have a CGT of approximately ₱694,284 and a DST of approximately ₱173,571. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in Valenzuela?
There are 28 streets with published BIR zonal value classifications in Valenzuela, City of Makati. The breakdown by zone type: 28 residential (100%), 9 commercial (32.1%), 1 industrial (3.6%).
What is the commercial zonal value in Valenzuela?
The average commercial zonal value across classified streets in Valenzuela is ₱126,111/sqm. At the street level, commercial values go up to ₱250,000/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 049 (North Makati City) and represent the minimum taxable value per square meter for properties in Valenzuela, City of Makati.

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.