City of Pasig, Metro Manila · RDO 043 (Pasig City)
Effective: 6/6/2023
San Antonio is a barangay in City of Pasig, Metro Manila with 144 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱123,387 per square meter. Street-level residential values range from ₱95,000 to ₱275,000 per square meter, with a median of ₱120,000/sqm. The highest-valued residential street is RESIDENCES AT THE GALLEON at ₱275,000/sqm. Commercial zonal values reach up to ₱325,000/sqm. The majority of classified streets (73.6%) 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 San Antonio.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on San Antonio barangay-level residential value of ₱123,387/sqm
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.
| Location | Residential | Commercial | Industrial | PS | RC | CC |
|---|---|---|---|---|---|---|
| San Antonio | - | - | - | - | - | - |
↳ ADB AVE(ORTIGAS AVE-JULIA VARGAS AVE) | - | ₱325,000 | - | - | - | - |
↳ AMETHYST ROAD(PEARL DRIVE) | - | ₱200,000 | - | - | - | - |
↳ DONA JULIA VARGAS(ADB AVE - MERALCO AVE.) | - | ₱325,000 | - | - | - | - |
↳ EXCHANGE ROAD (TEKTITE ROAD)(SAN MIGUEL AVE. - MERALCO AVE.) | - | ₱290,000 | - | - | - | - |
↳ F ORTRIGAZ JR. AVE (EMERALD AVE)(ORTIGAS AVE-JULIA VARGAS AVE) | - | ₱290,000 | - | - | - | - |
↳ GARNET ROAD(ADB AVE. - JULIA VARGAS) | - | ₱290,000 | - | - | - | - |
↳ GOLD LOOP CIRCLE(PEARL DRIVE - J. MA. ESCRIVA DR.) | - | ₱240,000 | - | - | - | - |
↳ JADE DRIVE(EXCHANGE ROAD) | - | ₱290,000 | - | - | - | - |
↳ JOSE MA. ESCRIVA DRIVE (Formerly Amber Drive) *(SHAW BLVD. - AMBER DRIVE) | - | ₱190,000 | - | - | - | - |
↳ LOURDES ST(PEARL DRIVE) | - | ₱190,000 | - | - | - | - |
↳ MERALCO AVE(ORTIGAS AVE - GEN. LIM) | - | ₱315,000 | - | - | - | - |
↳ MERALCO AVE(GEN. LIM - SHAW BLVD) | - | ₱280,000 | - | - | - | - |
↳ ONYX ROAD(GARNET ROAD - MERALCO AVE.) | - | ₱290,000 | - | - | - | - |
↳ OPAL ROAD(ADB AVE. - RUBY ROAD) | - | ₱290,000 | - | - | - | - |
↳ ORTIGAS AVENUE(QUEZON CITY BDRY - MERALCO AVE.) | - | ₱290,000 | - | - | - | - |
↳ PEARL DRIVE(GOLDLOOP -EXCHANGE ROAD) | - | ₱240,000 | - | - | - | - |
↳ RUBY ROAD(GARNET ROAD - JULIA VARGAS) | - | ₱290,000 | - | - | - | - |
↳ SAN MIGUEL AVE(JULIA VARGA AVE-SHAW BLVD) | - | ₱325,000 | - | - | - | - |
↳ SAPPHIRE ROAD(ADB AVE. - JULIA VARGAS) | - | ₱290,000 | - | - | - | - |
↳ SHAW BLVD(MERALCO AVE. - SAN MIGUEL AVE.) | - | ₱290,000 | - | - | - | - |
↳ TOPAZ ROAD(RUBY ROAD - GARNET ROAD) | - | ₱290,000 | - | - | - | - |
↳ CHASON TOWNHOUSE(GEN ATIENZA) | ₱105,000 | - | - | ₱73,500 | ₱105,000 | - |
↳ CHASON TOWNHOUSE (TH- REGULAR) *(GEN. ATIENZA) | ₱100,000 | - | - | - | - | - |
↳ MAGARA TOWNHOUSE(SAN ANTONIO) | ₱100,000 | - | - | - | - | - |
↳ SAN ANTONIO VILLAGE *(SAN ANTONIO VILLAGE) | - | ₱128,000 | - | - | - | - |
↳ SAN ANTONIO VILLAGE *(GEN. ARANETA) | ₱100,000 | - | - | - | - | - |
↳ SAN ANTONIO VILLAGE *(GEN. ATIENZA) | ₱100,000 | - | - | - | - | - |
↳ SAN ANTONIO VILLAGE *(GEN. CAPINPIN) | ₱100,000 | - | - | - | - | - |
↳ SAN ANTONIO VILLAGE *(GEN. DELGADO) | ₱100,000 | - | - | - | - | - |
↳ SAN ANTONIO VILLAGE *(GEN. LIM) | ₱100,000 | - | - | - | - | - |
↳ SAN ANTONIO VILLAGE *(GEN. LUKBAN) | ₱100,000 | - | - | - | - | - |
↳ SAN ANTONIO VILLAGE *(GEN. MALVAR) | ₱100,000 | - | - | - | - | - |
↳ SAN ANTONIO VILLAGE *(GEN. ROXAS) | ₱100,000 | - | - | - | - | - |
↳ SAN ANTONIO VILLAGE *(GEN. SEGUNDO) | ₱100,000 | - | - | - | - | - |
↳ (TH- REGULAR) *(ORTIGAS CENTER) | ₱100,000 | - | - | - | - | - |
↳ 8137 PEARL PLAZA(JOSE MA. ESCRIBA DRIVE) | - | ₱133,000 | - | ₱93,100 | - | ₱133,000 |
↳ ADB AVE TOWER(ADB AVE TOPAZ ROAD) | ₱133,000 | ₱159,000 | - | ₱111,300 | ₱133,000 | ₱159,000 |
↳ AGUSTIN I BLDG(F. ORTIGAS - RUBY ROAD) | - | ₱125,000 | - | - | - | ₱125,000 |
↳ AHM PROPERTIES(GENERAL MALVAR) | ₱108,000 | - | - | ₱75,600 | ₱108,000 | - |
↳ AIC EMPIRE TOWER(GARNET COR SAPPHIRE) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 |
↳ AIC GOLD TOWER(SAPPHIRE COR EMERALD) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 |
↳ AIC GRANDE TOWER(GARNET-SAPPHIRE) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 |
↳ ALEXANDRA CONDO(AMBER AVE - SAN ANTONIO SUBD - MERALCO AVE) | ₱125,000 | - | - | ₱87,500 | ₱125,000 | - |
↳ AMA COMPUTER COLLEGE(SAN MIGUEL AVE) | - | ₱141,000 | - | - | - | ₱141,000 |
↳ AMBER PLACE(JOSE MA. ESCRIBA DRIVE) | - | ₱138,000 | - | ₱96,600 | - | ₱138,000 |
↳ AMBER SQUARE(JOSE MA. ESCRIBA DRIVE) | - | ₱138,000 | - | ₱96,600 | - | ₱138,000 |
↳ AMBERLAND PLAZA CONDO(JADE DRIVE - J. VARGAS) | ₱120,000 | ₱144,000 | - | ₱100,800 | ₱120,000 | ₱144,000 |
↳ ANGELICA MANOR(GEN. CAPINPIN ST.) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ ANSONS BLDG(ADB AVE. - TOPAZ ROAD) | - | ₱141,000 | - | - | - | ₱141,000 |
↳ ANTEL GLOBAL CORPORATE CTR(JULIA VARGAS AVE.) | - | ₱143,000 | - | ₱100,100 | - | ₱143,000 |
↳ ASPEN SUITES(GEN. CAPINPIN ST.) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ ASTORIA PLAZA CONDO(AMBER AVE COR GEN ARANETA ST.) | ₱130,000 | ₱156,000 | - | ₱109,200 | ₱130,000 | ₱156,000 |
↳ AVANT GARDE RESIDENCES(MERALCO AVE JADE DRIVE) | ₱133,000 | ₱159,000 | - | ₱111,300 | ₱133,000 | ₱159,000 |
↳ BELVEDERE TOWER CONDO(SAN MIGUEL AVE) | ₱130,000 | ₱156,000 | - | ₱109,200 | ₱130,000 | ₱156,000 |
↳ BUENAVIDA CONDO(Cor. GEN SEGUNDO & GEN. ATIENZA ST) | ₱105,000 | - | - | ₱73,500 | ₱105,000 | - |
↳ CAPINPIN PLACE(GEN. CAPINPIN ST.) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ CDC MILLENIUM ORTIGAS *(ORTIGAS AVE. COR SAPPHIRE ROAD) | ₱125,000 | - | - | ₱87,500 | ₱125,000 | - |
↳ CEDAR MANSION CONDO I & II(JOSE MARIA ESCRIBA DRIVE) | ₱118,000 | ₱141,000 | - | ₱98,700 | ₱118,000 | ₱141,000 |
↳ CENTREPOINT CONDO(GARNET ST - JULIA VARGAS) | - | ₱133,000 | - | ₱93,100 | - | ₱133,000 |
↳ CHAMPAGNE EDITION CONDOMINIUM(JOSE MA. ESCRIBA DRIVE) | ₱125,000 | - | - | ₱87,500 | ₱125,000 | - |
↳ CITY & LAND MEGA PLAZA CONDO(ADB AVE-GARNET-TOPAZ) | ₱120,000 | ₱144,000 | - | ₱100,800 | ₱120,000 | ₱144,000 |
↳ CORBELL PLACE(GEN. ATIENZA ST.) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ CORINTHIAN EXECUTIVE REGENCY(ADB AVE. - SAPPHIRE ROAD) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 |
↳ CORPORATE FINANCE PLAZA(RUBY RD - TOPAZ RD - ORTIGAS) | - | ₱205,000 | - | ₱143,500 | - | ₱205,000 |
↳ CYBERSPACE ALPHA BLDG.(SAPPHIRE RD.) | - | ₱143,000 | - | ₱100,100 | - | ₱143,000 |
↳ CYBERSPACE BETA BLDG.(SAPPHIRE RD.) | - | ₱143,000 | - | ₱100,100 | - | ₱143,000 |
↳ DELGADO PLACE(GEN. DELGADO ST.) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ DISCOVERY SUITES CENTER(ADB AVENUE-SAN MIGUEL AVE) | - | ₱190,000 | - | ₱133,000 | - | ₱190,000 |
↳ EAST OF GALLERIA(TOPAZ RD - RUBY RD) | ₱120,000 | ₱144,000 | - | ₱100,800 | ₱120,000 | ₱144,000 |
↳ EMERALD MANSIONS CONDO(GARNET RD) | ₱120,000 | ₱144,000 | - | ₱100,800 | ₱120,000 | ₱144,000 |
↳ ETON EMERALD LOFTS(F. ORTIGAS JR. AVE - SAPPHIRE) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 |
↳ FLINTRIDGE SUITES(GEN. CAPINPIN ST.) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ GABRIEL III(SAN MIGUEL AVE) | ₱125,000 | - | - | ₱87,500 | ₱125,000 | - |
↳ GABRIELLE HOMES(GEN. ATIENZA ; SAN ANTONIO) | ₱106,000 | - | - | - | ₱106,000 | - |
↳ GLOBAL BUSINESS TOWER(JULIA VARGAS-JADE DRIVE ; SAN ANTONIO) | - | ₱175,000 | - | ₱122,500 | - | ₱175,000 |
↳ GOLDLAND MILLENIA SUITES *(JOSE MA ESCRIVA DRIVE) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 |
↳ GOLD LOOP TOWERS(JOSE MA. ESCRIBA DRIVE) | ₱120,000 | ₱144,000 | - | ₱100,800 | ₱120,000 | ₱144,000 |
↳ GRAND EMERALD TOWER(COR RUBY & GARNET STS) | ₱120,000 | ₱144,000 | - | ₱100,800 | ₱120,000 | ₱144,000 |
↳ GREENRICH MANSION *(PEARL DRIVE-LOURDES ST.) | ₱120,000 | ₱144,000 | - | ₱100,800 | ₱120,000 | ₱144,000 |
↳ HANSTON SQUARE(SAN MIGUEL AVE) | - | ₱139,000 | - | ₱97,300 | - | ₱139,000 |
↳ HORIZON CONDO(MERALCO AVE. near ONYX ROAD) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 |
↳ IBP TOWER(JULIA VARGAS) | - | ₱155,000 | - | ₱108,500 | - | ₱155,000 |
↳ I-SQUARE BLDG(MERALCO AVE.) | - | ₱141,000 | - | ₱98,700 | - | ₱141,000 |
↳ JINJANG INN(SAN MIGUEL AVE) | - | ₱139,000 | - | ₱97,300 | - | ₱139,000 |
↳ JMT CORPORATE CONDO(ADB AVENUE (beside Discovery Suites)) | - | ₱141,000 | - | ₱98,700 | - | ₱141,000 |
↳ JOLLIBEE CENTER *(SAN MIGUEL AVE-GOLD LOOP) | - | ₱158,000 | - | ₱110,600 | - | ₱158,000 |
↳ JOLLIBEE PLAZA(F. ORTIGAS JR AVE-RUBY ROAD) | - | ₱146,000 | - | ₱102,200 | - | ₱146,000 |
↳ JOLLIBEE TOWER(F. ORTIGAS JR. RD.) | - | ₱160,000 | - | ₱112,000 | - | ₱160,000 |
↳ JOY-NOSTALG CENTER(ADB AVE.) | - | ₱158,000 | - | ₱110,600 | - | ₱158,000 |
↳ K-APARTMENT CONDO(GEN ATIENZA COR GEN CAPINPIN) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ KARINA OFFICE BUILDING(SHAW BLVD) | - | ₱165,000 | - | - | - | ₱165,000 |
↳ KL MALVAR RESIDENCES(GEN. MALVAR) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ LA ISLA CONDO(TOPAZ - OPAL - RUBY) | ₱120,000 | ₱144,000 | - | ₱100,800 | ₱120,000 | ₱144,000 |
↳ MALAYAN PLAZA(ADB AVE. - OPAL ROAD) | ₱130,000 | ₱160,000 | - | ₱112,000 | ₱130,000 | ₱160,000 |
↳ MANILA LUXURY CONDO(PEARL DRIVE - GOLD LOOP) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 |
↳ MEDICAL PLAZA ORTIGAS CONDO(SAN MIGUEL AVE) | ₱128,000 | ₱153,000 | - | ₱107,100 | ₱128,000 | ₱153,000 |
↳ MERCURE HOTEL(SAN MIGUEL AVE) | - | ₱155,000 | - | - | - | ₱155,000 |
↳ MILLENIUM PLACE(MERALCO AVE - SAPPHIRE ROAD) | ₱135,000 | ₱162,000 | - | ₱113,400 | ₱135,000 | ₱162,000 |
↳ ONE CARLOS RESIDENCES(GEN . ATIENZA ST.) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ ONE CORPORATE CENTER(MERALCO AVE-JULIA VARGAS AVE) | - | ₱165,000 | - | ₱115,500 | - | ₱165,000 |
↳ ONE MAGNIFICENT MILE (OMM-CITRA)(SAN MIGUEL AVE) | - | ₱136,000 | - | ₱95,200 | - | ₱136,000 |
↳ ONE SAN MIGUEL AVE CONDO(SHAW BLVD COR SAN MIGUEL AVE) | - | ₱145,000 | - | ₱101,500 | - | ₱145,000 |
↳ PACIFIC CENTER(SAN MIGUEL AVE-AMETHYST ST) | - | ₱136,000 | - | ₱95,200 | - | ₱136,000 |
↳ PACIFIC PLACE CONDO(AMETHYST - PEARL DRIVE) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 |
↳ PADILLA BLDG.(F. ORTIGAS JR. RD.) | - | ₱131,000 | - | - | - | ₱131,000 |
↳ PARC CHATEAU *(GARNET-ONYX-SAPPHIRE) | ₱120,000 | ₱144,000 | - | ₱100,800 | ₱120,000 | ₱144,000 |
↳ PARC ROYALE *(JADE DRIVE - JULIA VARGAS) | ₱125,000 | ₱150,000 | - | ₱105,000 | ₱125,000 | ₱150,000 |
↳ PEARL CONDO/ THE PEARL PLACE(Cor. LOURDES & PEARL DRIVE) | ₱120,000 | ₱144,000 | - | ₱100,800 | ₱120,000 | ₱144,000 |
↳ PEARL PLAZA 8101(PEARL DRIVE) | - | ₱142,000 | - | ₱99,400 | - | ₱142,000 |
↳ PHIL. STOCK EXCHANGE CTR (Formerly "Tektite Tower)(EXCHANGE ROAD) | - | ₱141,000 | - | ₱98,700 | - | ₱141,000 |
↳ PRESTIGE TOWER CONDO(F. ORTIGAS JR. AVE - GARNET ROAD) | - | ₱144,000 | - | ₱100,800 | - | ₱144,000 |
↳ RAFFLES CORPORATE CENTER(F. ORTIGAS JR. AVE - GARNET ROAD) | - | ₱141,000 | - | ₱98,700 | - | ₱141,000 |
↳ RESIDENCIA 8888(PEARL ST EL CORTEJO SUBD) | ₱125,000 | - | - | ₱87,500 | ₱125,000 | - |
↳ RICHMONDE HOTEL ORTIGAS(LOURDES ST COR SAN MIGUEL AVE) | - | ₱143,000 | - | ₱100,100 | - | ₱143,000 |
↳ ROBINS DESIGN CENTER(MERALCO AVE.) | - | ₱138,000 | - | - | - | ₱138,000 |
↳ ROBINSON PCI BANK TOWER(SAN MIGUEL COR POVEDA) | - | ₱145,000 | - | ₱101,500 | - | ₱145,000 |
↳ ROPALI PLAZA(ESCRIVA DRIVE) | - | ₱135,000 | - | - | - | ₱135,000 |
↳ RSG TOWNHOUSE(SAN ANTONIO) | ₱105,000 | - | - | ₱73,500 | ₱105,000 | - |
↳ STRATA 100 BLDG(F. ORTIGAS JR. AVE - RUBY ROAD) | - | ₱141,000 | - | ₱98,700 | - | ₱141,000 |
↳ STRATA 2000 BLDG(F. ORTIGAS JR. AVE - GARNET ROAD) | - | ₱141,000 | - | ₱98,700 | - | ₱141,000 |
↳ SUNTREE TOWER BLDG.(MERALCO AVE.) | - | ₱147,000 | - | ₱102,900 | - | ₱147,000 |
↳ TAIPAN PLACE CONDO(F. ORTIGAS, JR ROAD - GARNET ROAD) | - | ₱142,000 | - | ₱99,400 | - | ₱142,000 |
↳ THE ANNEX(GEN. ATIENZA ST.) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ THE CENTRIA RESIDENCIA(GEN. DELGADO ST.) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ THE CRESCENT CONDO *(SAN MIGUEL AVE) | ₱125,000 | - | - | ₱87,500 | ₱125,000 | - |
↳ THE CURRENCY TOWER *(J.VARGAS COR. EMERALD-GARNET ; SAN ANTONIO) | ₱160,000 | ₱200,000 | - | ₱140,000 | ₱160,000 | ₱200,000 |
↳ THE EXCHANGE REGENCY *(JADE DRIVE COR MERALCO AVE - EXCHANGE RD *) | ₱135,000 | ₱162,000 | - | ₱113,400 | ₱135,000 | ₱162,000 |
↳ RESIDENCES AT THE GALLEON(ADB AVENUE) | ₱275,000 | - | - | ₱192,500 | ₱275,000 | - |
↳ OFFICES AT THE GALLEON(ADB AVENUE) | - | ₱315,000 | - | ₱220,500 | - | ₱315,000 |
↳ THE GRAND MIDORI(EXCHANGE ROAD ORTIGAS) | ₱190,000 | ₱228,000 | - | ₱159,600 | ₱190,000 | ₱228,000 |
↳ THE LINDEN SUITES(SAN MIGUEL AVE) | - | ₱155,000 | - | - | - | ₱155,000 |
↳ THE LINK CENTRE(GEN. ATIENZA ST.) | ₱110,000 | ₱132,000 | - | ₱92,400 | ₱110,000 | ₱132,000 |
↳ THE NEW VALLE VERDE TERRACES(MERALCO AVE-SAN ANTONIO VILLAGE) | ₱125,000 | - | - | ₱87,500 | ₱125,000 | - |
↳ THE ORIENT SQUARE(F. ORTIGAS, JR. AVE.) | - | ₱136,000 | - | ₱95,200 | - | ₱136,000 |
↳ THE SAPPHIRE BLOC ORTIGAS - NORTH & WEST TOWER *(ONYX-SAPPHIRE-GARNET RD.) | ₱205,000 | ₱246,000 | - | ₱172,200 | ₱205,000 | ₱246,000 |
↳ THE SAPPHIRE BLOC ORTIGAS - SOUTH & EAST TOWER *(ONYX-SAPPHIRE-GARNET RD.) | ₱225,000 | ₱270,000 | - | ₱189,000 | ₱225,000 | ₱270,000 |
↳ THE SPECTRUM ORTIGAS(J. VARGAS COR. GARNET) | ₱245,000 | ₱294,000 | - | ₱205,800 | ₱245,000 | ₱294,000 |
↳ TYCOON CENTER(PEARL DRIVE - AMETHYST) | - | ₱136,000 | - | ₱95,200 | - | ₱136,000 |
↳ UNION BANK CENTER(MERALCO AVE) | - | ₱150,000 | - | ₱105,000 | - | ₱150,000 |
↳ VITTORIA(GEN. CAPINPIN ST.) | ₱110,000 | - | - | ₱77,000 | ₱110,000 | - |
↳ WYNSUM CORPORATE PLAZA(F. ORTIGAS JR. AVE - RUBY ROAD) | - | ₱141,000 | - | ₱98,700 | - | ₱141,000 |
↳ ALL OTHER CONDOMINIUMS(ORTIGAS CENTER) | ₱103,000 | ₱123,000 | - | ₱86,100 | ₱103,000 | ₱123,000 |
↳ ALL OTHER CONDOMINIUMS(SAN ANTONIO VILLAGE) | ₱95,000 | ₱105,000 | - | ₱73,500 | ₱95,000 | ₱105,000 |
↳ ALL OTHER TOWNHOUSES(ORTIGAS CENTER ; SAN ANTONIO) | ₱100,000 | - | - | ₱70,000 | ₱100,000 | - |
These zonal values are published by BIR RDO 043 (Pasig City) and represent the minimum taxable value per square meter for properties in San Antonio, City of Pasig.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
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.