RDO 052 · Parañaque City21 streets100% residential

BIR Zonal Values in Brgy. San Martin de Porres, City of Parañaque

San Martin de Porres is a barangay in Parañaque, Metro Manila with 21 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 052 (Parañaque City), based on the BIR Department Order covering San Martin de Porres. The average residential zonal value across classified streets is ₱40,095/sqm (median ₱38,000/sqm). Street-level residential values range from ₱19,000 to ₱95,000 per square meter. The highest-valued residential street is East Service Rd. at ₱95,000/sqm. Commercial zonal values reach up to ₱113,000/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 San Martin de Porres.

City of Parañaque, Metro Manila · RDO 052 (Parañaque City)

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

DO 049-23 · BIR schedule effectivity: Sept. 30, 2023

PSGC 1381000014

San Martin de Porres Zonal Value Summary (2026)

Avg. Residential
₱40,095
/sqm
Avg. Commercial
₱64,462
/sqm
Avg. Industrial
₱62,000
/sqm

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

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

Half the streets sit between ₱22,000 and ₱48,000.

Streets
21
Median Residential
₱38,000
Residential Range
₱19,000-₱95,000
Avg Commercial
₱64,462

CGT + DST

Estimate Your Property Tax in San Martin de Porres

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

Property Type

sqm

Based on San Martin de Porres barangay-level residential value of ₱40,095/sqm

Zonal Basis

100 sqm x ₱40,095

₱4,009,500

Capital Gains Tax (6%)
₱240,570
Documentary Stamp Tax (1.5%)
₱60,143

Estimated Total (CGT + DST)

₱300,713

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. San Martin de Porres?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1East Service Rd.(Near Arca South)₱95,000/sqm
  2. 2Gen. Santos Ave.(Near Bicutan)₱65,000/sqm
  3. 3Marian Lakeview Subd(Near Arca South)₱60,000/sqm
  4. 4Belmont South Park/Casa San Martin(Along East Service Rd.)₱58,000/sqm
  5. 5Makati South Hills Condo/ Makati South Hills Condominium Arcade(Along East Service Rd.)₱57,000/sqm

Top 5 Most Affordable

  1. 1All Other Streets(Along East Service Rd.)₱19,000/sqm
  2. 2Sitio GSIS(Near Arca South)₱20,000/sqm
  3. 3Sitio Pag Asa(Near Arca South)₱20,000/sqm
  4. 4Sitio Sampalocan(Near Arca South)₱20,000/sqm
  5. 5Sitio Sto. Nino(Near Arca South)₱20,000/sqm

Top 3 Commercial Streets

  1. 1East Service Rd.(Near Arca South)₱113,000/sqm
  2. 2Gen. Santos Ave.(Near Bicutan)₱85,000/sqm
  3. 3Marian Business Park (Marian & Marian II)(Along East Service Rd.)₱82,000/sqm

Top 3 Industrial Streets

  1. 1East Service Rd.(Near Arca South)₱100,000/sqm
  2. 2Marian Business Park (Marian & Marian II)(Along East Service Rd.)₱73,000/sqm
  3. 3Daang Hari St.(Near Arca South)₱69,000/sqm

Zone Type Distribution

  • Residential21 of 21 streets (100%)
  • Commercial13 of 21 streets (61.9%)
  • Industrial5 of 21 streets (23.8%)

By area

Streets by Vicinity

Near Arca South

10 streets | Avg ₱36,700/sqm

  • Daang Hari St.₱48,000
  • East Service Rd.₱95,000
  • Marian Lakeview Subd₱60,000
  • Sitio de Asis₱22,000
  • Sitio GSIS₱20,000
  • Sitio Malugay₱26,000
  • Sitio Marian 1₱36,000
  • Sitio Pag Asa₱20,000
  • Sitio Sampalocan₱20,000
  • Sitio Sto. Nino₱20,000

Along East Service Rd.

7 streets | Avg ₱43,429/sqm

  • Makati South Hills Subd./Makati South Arcade₱38,000
  • Manalac Avenue₱45,000
  • Marian Business Park (Marian & Marian II)₱47,000
  • United Parañaque Subdivision 2₱40,000
  • All Other Streets₱19,000
  • Belmont South Park/Casa San Martin₱58,000
  • Makati South Hills Condo/ Makati South Hills Condominium Arcade₱57,000

Inside Perpetual Village

2 streets | Avg ₱36,000/sqm

  • Tinzel Homes₱33,000
  • United Hills Village (Vill I, II, III) (United Hills )₱39,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialPSRCCCInstitutional
San Martin de Porres-------
Daang Hari St. New ***(Near Arca South)
₱48,000₱79,000₱69,000----
Daang Hari Ave New ***(Perpetual Village)
₱34,000₱50,000₱40,000----
East Service Rd.(Near Arca South)
₱95,000₱113,000₱100,000----
Gen. Santos Ave.(Near Bicutan)
₱65,000₱85,000-----
Makati South Hills Subd./Makati South Arcade(Along East Service Rd.)
₱38,000₱47,000-----
Manalac Avenue New ***(Along East Service Rd.)
₱45,000₱59,000-----
Marian Business Park (Marian & Marian II)(Along East Service Rd.)
₱47,000₱82,000₱73,000----
Marian Lakeview Subd(Near Arca South)
₱60,000------
Sitio de Asis New ***(Near Arca South)
₱22,000₱29,000-----
Sitio GSIS New ***(Near Arca South)
₱20,000------
Sitio Malugay(Near Arca South)
₱26,000------
Sitio Marian 1 New ***(Near Arca South)
₱36,000------
Sitio Pag Asa New ***(Near Arca South)
₱20,000------
Sitio Sampalocan New ***(Near Arca South)
₱20,000------
Sitio Sto. Nino New ***(Near Arca South)
₱20,000------
Tinzel Homes(Inside Perpetual Village)
₱33,000------
United Hills Village (Vill I, II, III) (United Hills )(Inside Perpetual Village)
₱39,000₱55,000-----
United Parañaque Subdivision 2 New ***(Along East Service Rd.)
₱40,000₱60,000-----
All Other Streets(Along East Service Rd.)
₱19,000₱28,000₱28,000---₱27,000
Belmont South Park/Casa San Martin(Along East Service Rd.)
₱58,000₱77,000-₱45,000₱58,000₱77,000-
Makati South Hills Condo/ Makati South Hills Condominium Arcade(Along East Service Rd.)
₱57,000₱74,000-₱46,000₱57,000₱74,000-
Footnotes
*** Newly added/identified street, compound, village, subdivision, condominium and classification

FAQ

Frequently Asked Questions about San Martin de Porres

What is the BIR zonal value in San Martin de Porres, City of Parañaque?
The average residential zonal value across classified streets in San Martin de Porres is ₱40,095/sqm (median ₱38,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱19,000 to ₱95,000/sqm across 21 classified streets. These values are published by BIR RDO 052 (Parañaque City).
Which street has the highest zonal value in San Martin de Porres?
East Service Rd. has the highest residential zonal value in San Martin de Porres at ₱95,000 per square meter. It is located Near Arca South. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in San Martin de Porres?
The most affordable street-level residential zonal value in San Martin de Porres is ₱19,000/sqm, found on All Other Streets. It is located Along East Service Rd.. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in San Martin de Porres?
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 ₱40,095/sqm, a 100 sqm lot would have a CGT of approximately ₱240,570 and a DST of approximately ₱60,143. 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 San Martin de Porres?
There are 21 streets with published BIR zonal value classifications in San Martin de Porres, City of Parañaque. The breakdown by zone type: 21 residential (100%), 13 commercial (61.9%), 5 industrial (23.8%).
What is the commercial zonal value in San Martin de Porres?
The average commercial zonal value across classified streets in San Martin de Porres is ₱64,462/sqm. At the street level, commercial values go up to ₱113,000/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 052 (Parañaque City) and represent the minimum taxable value per square meter for properties in San Martin De Porres, City of Parañaque.

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.