BIR Zonal Values in Pateros
Pateros is a municipality in Metro Manila with 10 barangays and 126 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱7,000 to ₱32,000/sqm, with a median of ₱12,000/sqm. Commercial values range from ₱10,000 to ₱37,000/sqm. The highest residential zonal value is ₱32,000/sqm at Elisco Road in Santo Rosario-Silangan. Pateros falls under BIR RDO 044, latest schedule effective February 15, 2024. PSGC code 1381701000.
Metro Manila · RDO 044 (Taguig-Pateros)
DO 005-24 · Effective: February 15, 2024
PSGC 1381701000
Data last verified 2026-10-14 · see recent updates
Pateros Zonal Value Highlights (2026)
- Highest Commercial
- ₱37,000/sqm
- Elisco Road (M. Almeda - Lexington), Santo Rosario-Silangan
- Highest Residential
- ₱32,000/sqm
- Elisco Road (M. Almeda - Lexington), Santo Rosario-Silangan
- Most Affordable
- ₱7,000/sqm
- All Other Streets (Aguho Bdry- Martirez Bdy), Martires del 96
- Median Residential
- ₱12,000
- Median Commercial
- ₱18,214
- Barangays
- 10
- Streets Indexed
- 126
- Buildings / Condos
- 3
Transfer taxes
Estimated transfer taxes in Pateros
At the median residential zonal value of ₱12,000/sqm:
- For a 50sqm property (zonal basis ₱600,000): estimated CGT ₱36,000, DST ₱9,000, total ₱45,000.Zonal basis ₱600,000CGT ₱36,000 · DST ₱9,000₱45,000 estimated total
- For a 100sqm property (zonal basis ₱1,200,000): estimated CGT ₱72,000, DST ₱18,000, total ₱90,000.Zonal basis ₱1,200,000CGT ₱72,000 · DST ₱18,000₱90,000 estimated total
- For a 200sqm property (zonal basis ₱2,400,000): estimated CGT ₱144,000, DST ₱36,000, total ₱180,000.Zonal basis ₱2,400,000CGT ₱144,000 · DST ₱36,000₱180,000 estimated total
Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.
Which RDO covers your property?
All zonal values in Pateros are published under BIR RDO 044 (Taguig-Pateros).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱90,000
- Zonal basis
- ₱1.2M
- CGT 6%
- ₱72,000
- DST 1.5%
- ₱18,000
10 barangays
Barangays in Pateros
- Santo Rosario-SilanganResidential: ₱7,000 - ₱32,000 Commercial: ₱10,000 - ₱37,00017 streets₱32,000from ₱7,000
- PoblacionResidential: ₱14,000 - ₱31,000 Commercial: ₱19,000 - ₱36,00011 streets₱31,000from ₱14,000
- San RoqueResidential: ₱9,000 - ₱31,000 Commercial: ₱12,000 - ₱36,00013 streets₱31,000from ₱9,000
- Santa AnaResidential: ₱9,000 - ₱31,000 Commercial: ₱13,000 - ₱36,00031 streets₱31,000from ₱9,000
- Martires del 96Residential: ₱7,000 - ₱21,000 Commercial: ₱11,000 - ₱26,00010 streets₱21,000from ₱7,000
- San PedroResidential: ₱10,000 - ₱19,000 Commercial: ₱13,000 - ₱26,0007 streets₱19,000from ₱10,000
- MagtanggolResidential: ₱10,000 - ₱18,000 Commercial: ₱15,000 - ₱23,0005 streets₱18,000from ₱10,000
- AguhoResidential: ₱8,000 - ₱16,000 Commercial: ₱12,000 - ₱19,00010 streets₱16,000from ₱8,000
- TabacaleraResidential: ₱10,000 - ₱16,000 Commercial: ₱14,000 - ₱20,0009 streets₱16,000from ₱10,000
- Santo Rosario-KanluranResidential: ₱13,000 - ₱14,000 Commercial: ₱18,000 - ₱19,00013 streets₱14,000from ₱13,000
Method and law
About These Values
These zonal values are published by BIR RDO 044 (Taguig-Pateros) and represent the minimum taxable value per square meter for properties in Pateros.
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)
Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.
RA 12001 (RPVARA) timeline
February 15, 2024
Last BIR schedule update for Pateros.
July 5, 2024
RA 12001 (RPVARA) takes effect. BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31).
July 5, 2026
The law required SMVs to be updated within two years of its effectivity. The real property tax amnesty on penalties, surcharges, and interest ends (Sec. 30).
Until an SMV is approved
Where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29).
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.