RDO 031 · Sta. Cruz, Manila6 streets

BIR Zonal Values in Brgy. Barangay 304, City of Manila

Barangay 304 is a barangay in Manila, Metro Manila with 6 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 031 (Sta. Cruz, Manila), based on the BIR Department Order covering Barangay 304. Commercial zonal values reach up to ₱180,000/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 304.

City of Manila, Metro Manila · RDO 031 (Sta. Cruz, Manila)

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

DO 077-18 · BIR schedule effectivity: 2/6/2019

PSGC 1380605008

Barangay 304 Zonal Value Summary (2026)

Residential
-
none classified
Avg. Commercial
₱155,000
/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.

Streets
6
Avg Commercial
₱155,000

CGT + DST

Estimate Your Property Tax in Barangay 304

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

Property Type

sqm

Based on Barangay 304 barangay-level commercial value of ₱155,000/sqm

Zonal Basis

100 sqm x ₱155,000

₱15,500,000

Capital Gains Tax (6%)
₱930,000
Documentary Stamp Tax (1.5%)
₱232,500

Estimated Total (CGT + DST)

₱1,162,500

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 304?

Rankings

Street Rankings

Top 3 Commercial Streets

  1. 1C M Recto(Rizal Ave-F Torres)₱180,000/sqm
  2. 2Soler(F Torres-Rizal Ave)₱180,000/sqm
  3. 3F Torres(C M Recto-Katubusan)₱150,000/sqm

Zone Type Distribution

  • Commercial6 of 6 streets (100%)

By area

Streets by Vicinity

F Torres-Rizal Ave

2 streets

  • Katubusanno residential value
  • Solerno residential value

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
Barangay 304---
C M Recto(Rizal Ave-F Torres)
-₱180,000-
F Torres(C M Recto-Katubusan)
-₱150,000-
Katubusan(F Torres-Rizal Ave)
-₱120,000-
Rizal Avenue(Katubusan-C M Recto)
-₱150,000-
Soler(F Torres-Rizal Ave)
-₱180,000-
A Reyes(F Torres-G Puyat)
-₱150,000-

FAQ

Frequently Asked Questions about Barangay 304

How many streets have BIR zonal values in Barangay 304?
There are 6 streets with published BIR zonal value classifications in Barangay 304, City of Manila. The breakdown by zone type: 6 commercial (100%).
What is the commercial zonal value in Barangay 304?
The average commercial zonal value across classified streets in Barangay 304 is ₱155,000/sqm. At the street level, commercial values go up to ₱180,000/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 031 (Sta. Cruz, Manila) and represent the minimum taxable value per square meter for properties in Barangay 304, 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.