REN.PH
RDO 029, 030, 031, 032, 033, 034 · Tondo-San Nicolas, Binondo, Manila, Sta. Cruz, Manila, Quiapo-Sampaloc-San Miguel-Sta. Mesa, Intramuros-Ermita-Malate, Paco-Pandacan-Sta. Ana-San AndresEffective 2019-11-29PSGC 1380600000

BIR Zonal Values in City of Manila

Manila is a city in Metro Manila with 894 barangays and 6145 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱11,000 to ₱160,900/sqm, with a median of ₱44,000/sqm. Commercial values range from ₱10,000 to ₱240,000/sqm. The highest residential zonal value is ₱160,900/sqm at A. Mabini (condominium) in Barangay 699. Manila falls under BIR RDO 029, 030, 031, 032, 033, 034, latest schedule effective 2019-11-29. PSGC code 1380600000.

Metro Manila · RDO 029, 030, 031, 032, 033, 034 (Tondo-San Nicolas, Binondo, Manila, Sta. Cruz, Manila, Quiapo-Sampaloc-San Miguel-Sta. Mesa, Intramuros-Ermita-Malate, Paco-Pandacan-Sta. Ana-San Andres)

DO 077-18, DO 21-19, DO 27-19 +3 more · Effective: 2019-11-29

PSGC 1380600000

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

Browse 894 barangays

City of Manila Zonal Value Highlights (2026)

Highest Commercial
₱240,000/sqm
S Padilla (Gandara) (Tetuan-Ongpin), Barangay 297
Highest Residential
₱160,900/sqm
A. Mabini (condominium) (P Gil - Remedios), Barangay 699
Most Affordable
₱11,000/sqm
Tenement Houses (Road 1 - Tenement Houses), Barangay 902
Median Residential
₱44,000
Median Commercial
₱66,633
Barangays
894
Streets Indexed
6,145
Buildings / Condos
393

Transfer taxes

Estimated transfer taxes in City of Manila

At the median residential zonal value of ₱44,000/sqm:

  • For a 50sqm property (zonal basis ₱2,200,000): estimated CGT ₱132,000, DST ₱33,000, total ₱165,000.Zonal basis ₱2,200,000CGT ₱132,000 · DST ₱33,000₱165,000 estimated total
  • For a 100sqm property (zonal basis ₱4,400,000): estimated CGT ₱264,000, DST ₱66,000, total ₱330,000.Zonal basis ₱4,400,000CGT ₱264,000 · DST ₱66,000₱330,000 estimated total
  • For a 200sqm property (zonal basis ₱8,800,000): estimated CGT ₱528,000, DST ₱132,000, total ₱660,000.Zonal basis ₱8,800,000CGT ₱528,000 · DST ₱132,000₱660,000 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?

City of Manila spans 6 BIR Revenue District Offices, grouped here by the office whose Department Order set each barangay's current zonal values. RDO 029 (Tondo-San Nicolas) is the source for 242 barangays including Barangay 1, Barangay 10, and Barangay 100. RDO 030 (Binondo, Manila) is the source for 10 barangays including Barangay 287, Barangay 288, and Barangay 289. RDO 031 (Sta. Cruz, Manila) is the source for 114 barangays including Barangay 206, Barangay 207, and Barangay 208. RDO 032 (Quiapo-Sampaloc-San Miguel-Sta. Mesa) is the source for 270 barangays including Barangay 306, Barangay 307, and Barangay 308. RDO 033 (Intramuros-Ermita-Malate) is the source for 62 barangays including Barangay 649, Barangay 650, and Barangay 651. RDO 034 (Paco-Pandacan-Sta. Ana-San Andres) is the source for 196 barangays including Barangay 661, Barangay 662, and Barangay 663. The RDO that issued a barangay's schedule is generally the office handling Capital Gains Tax and Documentary Stamp Tax for property transactions there, and which zonal value schedule applies.

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱330,000

Zonal basis
₱4.4M
CGT 6%
₱264,000
DST 1.5%
₱66,000
Full Transfer Tax Calculator →

894 barangays

Barangays in City of Manila

Sort:

RDO 032 · Quiapo-Sampaloc-San Miguel-Sta. Mesa

270 barangays

RDO 029 · Tondo-San Nicolas

242 barangays

RDO 034 · Paco-Pandacan-Sta. Ana-San Andres

196 barangays

RDO 031 · Sta. Cruz, Manila

114 barangays

RDO 033 · Intramuros-Ermita-Malate

62 barangays

RDO 030 · Binondo, Manila

10 barangays

Min to max residential valueCity median ₱44,000Log scale

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Other Cities in Metro Manila

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Method and law

About These Values

These zonal values are published by BIR RDO 029, 030, 031, 032, 033, 034 (Tondo-San Nicolas, Binondo, Manila, Sta. Cruz, Manila, Quiapo-Sampaloc-San Miguel-Sta. Mesa, Intramuros-Ermita-Malate, Paco-Pandacan-Sta. Ana-San Andres) and represent the minimum taxable value per square meter for properties in City of Manila.

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. 2019-11-29

    Last BIR schedule update for City of Manila.

  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)

BIR Zonal Values PageRA 12001 (RPVARA) full text

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