RDO 028, 038, 039, 040 · Novaliches, Quezon City, North Quezon City, South Quezon City, Cubao, Quezon CityEffective 2024-05-01PSGC 1381300000

BIR Zonal Values in Quezon City

Quezon City is a city in Metro Manila with 139 barangays and 4858 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱8,000 to ₱268,000/sqm, with a median of ₱50,000/sqm. Commercial values range from ₱10,000 to ₱350,000/sqm. The highest residential zonal value is ₱268,000/sqm at Activa Flats (Condominium) (condominium) in E. Rodriguez. Quezon City falls under BIR RDO 028, 038, 039, 040, latest schedule effective 2024-05-01. PSGC code 1381300000.

Metro Manila · RDO 028, 038, 039, 040 (Novaliches, Quezon City, North Quezon City, South Quezon City, Cubao, Quezon City)

DO 007-2024, DO 033-2024, DO 035-2024 +1 more · Effective: 2024-05-01

PSGC 1381300000

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

Browse 139 barangays

Quezon City Zonal Value Highlights (2026)

Highest Commercial
₱350,000/sqm
EDSA (Oliveros Drive), Apolonio Samson
Highest Residential
₱268,000/sqm
Activa Flats (Condominium) (condominium) (EDSA Cor Aurora Blvd.), E. Rodriguez
Most Affordable
₱8,000/sqm
All Other Streets/Subd (Yakal St- Tanguile St), Capri
Median Residential
₱50,000
Median Commercial
₱90,111
Barangays
139
Streets Indexed
4,858
Buildings / Condos
1,058

Transfer taxes

Estimated transfer taxes in Quezon City

At the median residential zonal value of ₱50,000/sqm:

  • For a 50sqm property (zonal basis ₱2,500,000): estimated CGT ₱150,000, DST ₱37,500, total ₱187,500.Zonal basis ₱2,500,000CGT ₱150,000 · DST ₱37,500₱187,500 estimated total
  • For a 100sqm property (zonal basis ₱5,000,000): estimated CGT ₱300,000, DST ₱75,000, total ₱375,000.Zonal basis ₱5,000,000CGT ₱300,000 · DST ₱75,000₱375,000 estimated total
  • For a 200sqm property (zonal basis ₱10,000,000): estimated CGT ₱600,000, DST ₱150,000, total ₱750,000.Zonal basis ₱10,000,000CGT ₱600,000 · DST ₱150,000₱750,000 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?

Quezon City spans 4 BIR Revenue District Offices, grouped here by the office whose Department Order set each barangay's current zonal values. RDO 028 (Novaliches, Quezon City) is the source for 26 barangays including Bagbag, Bagong Silangan, and Batasan Hills. RDO 038 (North Quezon City) is the source for 42 barangays including Alicia, Apolonio Samson, and Baesa. RDO 039 (South Quezon City) is the source for 33 barangays including Aurora, Botocan, and Central. RDO 040 (Cubao, Quezon City) is the source for 38 barangays including Amihan, Bagong Lipunan ng Crame, and Bagumbayan. The RDO that issued a barangay's schedule is generally the office handling Capital Gains Tax and Documentary Stamp Tax for property transactions there, and which zonal value schedule applies.

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱375,000

Zonal basis
₱5M
CGT 6%
₱300,000
DST 1.5%
₱75,000
Full Transfer Tax Calculator →

139 barangays

Barangays in Quezon City

Sort:

RDO 038 · North Quezon City

42 barangays

RDO 040 · Cubao, Quezon City

38 barangays

RDO 039 · South Quezon City

33 barangays

RDO 028 · Novaliches, Quezon City

26 barangays

Min to max residential valueCity median ₱50,000Log scale

Method and law

About These Values

These zonal values are published by BIR RDO 028, 038, 039, 040 (Novaliches, Quezon City, North Quezon City, South Quezon City, Cubao, Quezon City) and represent the minimum taxable value per square meter for properties in Quezon City.

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

  1. 2024-05-01

    Last BIR schedule update for Quezon City.

  2. 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).

  3. 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).

  4. 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.