BIR Zonal Values in Brgy. Barangay 104, City of Manila
Barangay 104 is a barangay in Manila, Metro Manila with 11 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 029 (Tondo-San Nicolas), based on the BIR Department Order covering Barangay 104. The average residential zonal value across classified streets is ₱14,545/sqm (median ₱14,000/sqm). Street-level residential values range from ₱14,000 to ₱17,000 per square meter. The highest-valued residential street is Capulong at ₱17,000/sqm. Commercial zonal values reach up to ₱26,000/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 Barangay 104.
City of Manila, Metro Manila · RDO 029 (Tondo-San Nicolas)
Data last verified 2026-10-14 · see recent updates
DO 27-19 · BIR schedule effectivity: 09-May-19
PSGC 1380601104
Barangay 104 Zonal Value Summary (2026)
- Avg. Residential
- ₱14,545
- /sqm
- Avg. Commercial
- ₱26,000
- /sqm
- Industrial
- -
- none classified
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Half the streets are valued at ₱14,000.
- Streets
- 11
- Median Residential
- ₱14,000
- Residential Range
- ₱14,000-₱17,000
- Avg Commercial
- ₱26,000
CGT + DST
Estimate Your Property Tax in Barangay 104
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on Barangay 104 barangay-level residential value of ₱14,545/sqm
Zonal Basis
100 sqm x ₱14,545
₱1,454,500
- Capital Gains Tax (6%)
- ₱87,270
- Documentary Stamp Tax (1.5%)
- ₱21,818
Estimated Total (CGT + DST)
₱109,088
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 104?
Rankings
Street Rankings
Top 5 Highest Residential
- 1Capulong(Roxas - Lacson)₱17,000/sqm
- 2Herbosa(Village Harbor - Fisherman)₱17,000/sqm
- 3Humabon(Osorio - Maginoo)₱14,000/sqm
- 4Fisherman(Herbosa - Osorio Extension)₱14,000/sqm
- 5Lacson(Osorio - Capulong)₱14,000/sqm
Top 5 Most Affordable
- 1Humabon(Osorio - Maginoo)₱14,000/sqm
- 2Fisherman(Herbosa - Osorio Extension)₱14,000/sqm
- 3Lacson(Osorio - Capulong)₱14,000/sqm
- 4Lallana(Village Harbor - Fisherman)₱14,000/sqm
- 5Maginoo(Roxas - Lacson)₱14,000/sqm
Top 3 Commercial Streets
- 1Humabon(Osorio - Maginoo)₱26,000/sqm
- 2Capulong(Roxas - Lacson)₱26,000/sqm
- 3Fisherman(Herbosa - Osorio Extension)₱26,000/sqm
Zone Type Distribution
- Residential11 of 11 streets (100%)
- Commercial11 of 11 streets (100%)
By area
Streets by Vicinity
Village Harbor - Fisherman
3 streets | Avg ₱15,000/sqm
- Herbosa₱17,000
- Lallana₱14,000
- Osorio Extension₱14,000
Osorio - Capulong
3 streets | Avg ₱14,000/sqm
- Lacson₱14,000
- Rizal Extension₱14,000
- Roxas₱14,000
Roxas - Lacson
2 streets | Avg ₱15,500/sqm
- Capulong₱17,000
- Maginoo₱14,000
Herbosa - Osorio Extension
2 streets | Avg ₱14,000/sqm
- Fisherman₱14,000
- Village Harbor₱14,000
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial | Institutional |
|---|---|---|---|---|
| Barangay 104 | - | - | - | - |
Humabon(Osorio - Maginoo) | ₱14,000 | ₱26,000 | - | - |
Capulong *(Roxas - Lacson) | ₱17,000 | ₱26,000 | - | ₱26,000 |
Fisherman(Herbosa - Osorio Extension) | ₱14,000 | ₱26,000 | - | - |
Herbosa(Village Harbor - Fisherman) | ₱17,000 | ₱26,000 | - | - |
Lacson(Osorio - Capulong) | ₱14,000 | ₱26,000 | - | - |
Lallana(Village Harbor - Fisherman) | ₱14,000 | ₱26,000 | - | - |
Maginoo(Roxas - Lacson) | ₱14,000 | ₱26,000 | - | - |
Osorio Extension(Village Harbor - Fisherman) | ₱14,000 | ₱26,000 | - | - |
Rizal Extension(Osorio - Capulong) | ₱14,000 | ₱26,000 | - | - |
Roxas(Osorio - Capulong) | ₱14,000 | ₱26,000 | - | - |
Village Harbor(Herbosa - Osorio Extension) | ₱14,000 | ₱26,000 | - | - |
- Footnotes
- * Capulong formerly C2
FAQ
Frequently Asked Questions about Barangay 104
What is the BIR zonal value in Barangay 104, City of Manila?
Which street has the highest zonal value in Barangay 104?
What is the most affordable zonal value in Barangay 104?
How much is the capital gains tax for property in Barangay 104?
How many streets have BIR zonal values in Barangay 104?
What is the commercial zonal value in Barangay 104?
Other Barangays in City of Manila
Method and law
About These Values
These zonal values are published by BIR RDO 029 (Tondo-San Nicolas) and represent the minimum taxable value per square meter for properties in Barangay 104, 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)
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.