RDO 032 · Quiapo-Sampaloc-San Miguel-Sta. Mesa12 streets33.3% residential

BIR Zonal Values in Brgy. Barangay 308, City of Manila

Barangay 308 is a barangay in Manila, Metro Manila with 12 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 032 (Quiapo-Sampaloc-San Miguel-Sta. Mesa), based on the BIR Department Order covering Barangay 308. The average residential zonal value across classified streets is ₱48,750/sqm (median ₱50,000/sqm). Street-level residential values range from ₱45,000 to ₱50,000 per square meter. The highest-valued residential street is Esperanza at ₱50,000/sqm. Commercial zonal values reach up to ₱170,000/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 308.

City of Manila, Metro Manila · RDO 032 (Quiapo-Sampaloc-San Miguel-Sta. Mesa)

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

DO 21-19 · BIR schedule effectivity: April 24, 2019

PSGC 1380603017

Barangay 308 Zonal Value Summary (2026)

Avg. Residential
₱48,750
/sqm
Avg. Commercial
₱87,083
/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.

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

Half the streets are valued at ₱50,000.

Streets
12
Median Residential
₱50,000
Residential Range
₱45,000-₱50,000
Avg Commercial
₱87,083

CGT + DST

Estimate Your Property Tax in Barangay 308

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

Property Type

sqm

Based on Barangay 308 barangay-level residential value of ₱48,750/sqm

Zonal Basis

100 sqm x ₱48,750

₱4,875,000

Capital Gains Tax (6%)
₱292,500
Documentary Stamp Tax (1.5%)
₱73,125

Estimated Total (CGT + DST)

₱365,625

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 308?

Rankings

Street Rankings

Top 4 Highest Residential

  1. 1Esperanza(Quezon Blvd. - Evangelista)₱50,000/sqm
  2. 2Porvenir(Quezon Blvd. - Evangelista)₱50,000/sqm
  3. 314 Storey Condo Building (Manly Mansion Bldg.)(2062 C.M. Recto Ave. Cor San Sebastian, Quiapo, Manila)₱50,000/sqm
  4. 4Cinerama Complex(C.M. Recto, Quiapo, Manila)₱45,000/sqm

Top 4 Most Affordable

  1. 1Cinerama Complex(C.M. Recto, Quiapo, Manila)₱45,000/sqm
  2. 2Esperanza(Quezon Blvd. - Evangelista)₱50,000/sqm
  3. 3Porvenir(Quezon Blvd. - Evangelista)₱50,000/sqm
  4. 414 Storey Condo Building (Manly Mansion Bldg.)(2062 C.M. Recto Ave. Cor San Sebastian, Quiapo, Manila)₱50,000/sqm

Top 3 Commercial Streets

  1. 1Quezon Blvd.(G. Puyat - C.M. Recto)₱170,000/sqm
  2. 2C.M. Recto(Quezon Blvd. - Evangelista)₱150,000/sqm
  3. 3Evangelista(G. Puyat - C.M. Recto)₱130,000/sqm

Zone Type Distribution

  • Commercial12 of 12 streets (100%)
  • Residential4 of 12 streets (33.3%)

By area

Streets by Vicinity

Quezon Blvd. - Evangelista

4 streets | Avg ₱50,000/sqm

  • C.M. Rectono residential value
  • Dela Feno residential value
  • Esperanza₱50,000
  • Porvenir₱50,000

Evangelista - End

2 streets

  • En Floranteno residential value
  • En Protaciono residential value

G. Puyat - C.M. Recto

2 streets

  • Evangelistano residential value
  • Quezon Blvd.no residential value

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialPSRCCC
Barangay 308------
C.M. Recto(Quezon Blvd. - Evangelista)
-₱150,000----
Dela Fe(Quezon Blvd. - Evangelista)
-₱60,000----
En Florante Verified**(Evangelista - End)
-₱60,000----
En Protacio Verified**(Evangelista - End)
-₱60,000----
Esperanza(Quezon Blvd. - Evangelista)
₱50,000₱60,000----
Evangelista(G. Puyat - C.M. Recto)
-₱130,000----
Gonzalo Puyat (Formerly Raon)(Evangelista - Quezon Blvd.)
-₱120,000----
Porvenir(Quezon Blvd. - Evangelista)
₱50,000₱60,000----
Quezon Blvd.(G. Puyat - C.M. Recto)
-₱170,000----
Templanza(Evangelista-End)
-₱60,000----
14 Storey Condo Building (Manly Mansion Bldg.) ***(2062 C.M. Recto Ave. Cor San Sebastian, Quiapo, Manila)
₱50,000₱60,000--₱50,000₱60,000
Cinerama Complex(C.M. Recto, Quiapo, Manila)
₱45,000₱55,000-₱35,000₱45,000₱55,000
Footnotes
** EN FLORANTE and EN PROTACIO - identified streets during ocular inspection and certified by Brgy Chairman/City Assessor
*** No provision for parking per ocular inspection

FAQ

Frequently Asked Questions about Barangay 308

What is the BIR zonal value in Barangay 308, City of Manila?
The average residential zonal value across classified streets in Barangay 308 is ₱48,750/sqm (median ₱50,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱45,000 to ₱50,000/sqm across 12 classified streets. These values are published by BIR RDO 032 (Quiapo-Sampaloc-San Miguel-Sta. Mesa).
Which street has the highest zonal value in Barangay 308?
Esperanza has the highest residential zonal value in Barangay 308 at ₱50,000 per square meter. It is located Quezon Blvd. - Evangelista. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Barangay 308?
The most affordable street-level residential zonal value in Barangay 308 is ₱45,000/sqm, found on Cinerama Complex. It is located C.M. Recto, Quiapo, Manila. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Barangay 308?
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 ₱48,750/sqm, a 100 sqm lot would have a CGT of approximately ₱292,500 and a DST of approximately ₱73,125. 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 Barangay 308?
There are 12 streets with published BIR zonal value classifications in Barangay 308, City of Manila. The breakdown by zone type: 12 commercial (100%), 4 residential (33.3%).
What is the commercial zonal value in Barangay 308?
The average commercial zonal value across classified streets in Barangay 308 is ₱87,083/sqm. At the street level, commercial values go up to ₱170,000/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 032 (Quiapo-Sampaloc-San Miguel-Sta. Mesa) and represent the minimum taxable value per square meter for properties in Barangay 308, 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.