RDO 039 · South Quezon City39 streets87.2% residential

BIR Zonal Values in Brgy. Central, Quezon City

Central is a barangay in Quezon City, Metro Manila with 39 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 039 (South Quezon City), based on the BIR Department Order covering Central. The average residential zonal value across classified streets is ₱58,265/sqm (median ₱46,000/sqm). Street-level residential values range from ₱45,000 to ₱110,000 per square meter. The highest-valued residential street is Kalayaan Avenue at ₱110,000/sqm. Commercial zonal values reach up to ₱142,000/sqm. The majority of classified streets (87.2%) 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 Central.

Quezon City, Metro Manila · RDO 039 (South Quezon City)

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

DO 007-2024 · BIR schedule effectivity: 2/17/2024

PSGC 1381300020

Central Zonal Value Summary (2026)

Avg. Residential
₱58,265
/sqm
Avg. Commercial
₱71,259
/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.

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

Half the streets sit between ₱46,000 and ₱68,000.

Streets
39
Median Residential
₱46,000
Residential Range
₱45,000-₱110,000
Avg Commercial
₱71,259

CGT + DST

Estimate Your Property Tax in Central

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

Property Type

sqm

Based on Central barangay-level residential value of ₱58,265/sqm

Zonal Basis

100 sqm x ₱58,265

₱5,826,500

Capital Gains Tax (6%)
₱349,590
Documentary Stamp Tax (1.5%)
₱87,398

Estimated Total (CGT + DST)

₱436,988

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. Central?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Kalayaan Avenue(Maparaan-E. Circle)₱110,000/sqm
  2. 2Capitol Plaza-Suntrust Condo(Matalino St.-City Hall Drive)₱105,000/sqm
  3. 3Fil-Estate Realty Corp-Studio(Matalino St.)₱89,000/sqm
  4. 4Eagle Court Condominium(26 Matalino St.)₱80,000/sqm
  5. 5East Side Condominium(Malakas St.)₱78,000/sqm

Top 5 Most Affordable

  1. 1All Other Streets(Bir Road-Eliptical Circle)₱45,000/sqm
  2. 2Maaralin St.(Matatag-Masikap Ext)₱46,000/sqm
  3. 3Mabuhay St.(Matatag-Masikap Ext)₱46,000/sqm
  4. 4Maginoo St.(Matalino-Maparaan)₱46,000/sqm
  5. 5Makatarungan St.(East Ave.-Kalayaan)₱46,000/sqm

Top 3 Commercial Streets

  1. 1East Avenue(Matapang-E. Circle)₱142,000/sqm
  2. 2Kalayaan Avenue(Maparaan-E. Circle)₱120,000/sqm
  3. 3Capitol Plaza-Suntrust Condo(Matalino St.-City Hall Drive)₱120,000/sqm

Zone Type Distribution

  • Residential34 of 39 streets (87.2%)
  • Commercial27 of 39 streets (69.2%)

By area

Streets by Vicinity

21 Matalino St.

5 streets | Avg ₱63,800/sqm

  • Tempus Place₱67,000
  • Two Bedroom₱68,000
  • Three Bedroom₱68,000
  • All Other Condominiums₱63,000
  • All Other Townhouses₱53,000

East Ave.-Kalayaan

4 streets | Avg ₱49,000/sqm

  • Eliptical Circleno residential value
  • Makatarungan St.₱46,000
  • Matalino St.no residential value
  • Mayaman St.₱52,000

Matatag-Masikap Ext

4 streets | Avg ₱46,000/sqm

  • Maaralin St.₱46,000
  • Mabuhay St.₱46,000
  • Marunong St.₱46,000
  • Matulungin St.₱46,000

Matapang-Matalino

2 streets | Avg ₱46,500/sqm

  • Malakas St.₱46,000
  • Matatag St.₱47,000

Kalayaan

2 streets | Avg ₱46,000/sqm

  • Malamig St.₱46,000
  • Malingap St.₱46,000

Kalayaan-Maginoo

2 streets | Avg ₱46,000/sqm

  • Maparaan St.₱46,000
  • Masigla St.₱46,000

Bir Road-Eliptical Circle

2 streets | Avg ₱45,000/sqm

  • Quezon Ave.no residential value
  • All Other Streets₱45,000

Malakas St.

2 streets | Avg ₱74,500/sqm

  • Bsc Realty Condo.₱71,000
  • East Side Condominium₱78,000

Maginoo St

2 streets | Avg ₱68,000/sqm

  • Maginoo Cond. Res₱67,000
  • One Bedroom₱69,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialPSRCCCInstitutionalGovt Land
Central--------
Agham/Bir Road(Quezon Ave.-East Ave.)
-------₱99,000
Eliptical Circle(East Ave.-Kalayaan)
------₱78,000₱76,000
East Avenue(Matapang-E. Circle)
-₱142,000----₱113,000₱109,000
Kalayaan Avenue(Maparaan-E. Circle)
₱110,000₱120,000------
Maaralin St.(Matatag-Masikap Ext)
₱46,000₱59,000------
Mabuhay St.(Matatag-Masikap Ext)
₱46,000₱59,000------
Maginoo St.(Matalino-Maparaan)
₱46,000₱59,000------
Makatarungan St.(East Ave.-Kalayaan)
₱46,000₱59,000------
Malakas St.(Matapang-Matalino)
₱46,000₱65,000------
Malamig St.(Kalayaan)
₱46,000₱59,000------
Malingap St.(Kalayaan)
₱46,000₱59,000------
Mapagbigay St.(Matapang-Matulungin)
₱46,000₱59,000------
Maparaan St.(Kalayaan-Maginoo)
₱46,000₱59,000------
Marunong St.(Matatag-Masikap Ext)
₱46,000₱59,000------
Masigla St.(Kalayaan-Maginoo)
₱46,000₱59,000------
Masigla St.(Kalayaan-Matatag)
₱46,000₱59,000------
Masikap Ext.(Matalino-Mabuhay)
₱46,000₱59,000------
Matahimik St.(Mayaman-Malingap)
₱46,000₱59,000------
Matalino St.(East Ave.-Kalayaan)
-₱76,000------
Matapang St.(East Ave.-Mapagbigay)
₱46,000-------
Matatag St.(Matapang-Matalino)
₱47,000₱60,000------
Matiyaga St.(Matatag-Maginoo)
₱46,000₱59,000------
Matulungin St.(Matatag-Masikap Ext)
₱46,000₱59,000------
Mayaman St.(East Ave.-Kalayaan)
₱52,000₱70,000-----₱55,000
Quezon Ave.(Bir Road-Eliptical Circle)
-------₱209,000
All Other Streets(Bir Road-Eliptical Circle)
₱45,000₱58,000------
Bsc Realty Condo.(Malakas St.)
₱71,000--₱51,000₱71,000---
Capitol Plaza-Suntrust Condo(Matalino St.-City Hall Drive)
₱105,000₱120,000-₱74,000₱105,000₱120,000--
East Side Condominium(Malakas St.)
₱78,000₱95,000-₱55,000₱78,000₱95,000--
Eagle Court Condominium(26 Matalino St.)
₱80,000₱90,000-₱56,000₱80,000₱90,000--
Fil-Estate Realty Corp-Studio(Matalino St.)
₱89,000--₱61,000₱89,000---
Maginoo Cond. Res(Maginoo St)
₱67,000--₱55,000₱67,000---
One Bedroom(Maginoo St)
₱69,000---₱69,000---
Our Home Condo.(114 Malakas St.)
₱67,000--₱55,000₱67,000---
Tempus Place(21 Matalino St.)
₱67,000--₱55,000₱67,000---
Two Bedroom(21 Matalino St.)
₱68,000---₱68,000---
Three Bedroom(21 Matalino St.)
₱68,000---₱68,000---
All Other Condominiums(21 Matalino St.)
₱63,000₱77,000-₱50,000₱63,000₱77,000--
All Other Townhouses(21 Matalino St.)
₱53,000₱66,000-₱39,000₱53,000₱66,000--

FAQ

Frequently Asked Questions about Central

What is the BIR zonal value in Central, Quezon City?
The average residential zonal value across classified streets in Central is ₱58,265/sqm (median ₱46,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱45,000 to ₱110,000/sqm across 39 classified streets. These values are published by BIR RDO 039 (South Quezon City).
Which street has the highest zonal value in Central?
Kalayaan Avenue has the highest residential zonal value in Central at ₱110,000 per square meter. It is located Maparaan-E. Circle. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Central?
The most affordable street-level residential zonal value in Central is ₱45,000/sqm, found on All Other Streets. It is located Bir Road-Eliptical Circle. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Central?
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 ₱58,265/sqm, a 100 sqm lot would have a CGT of approximately ₱349,590 and a DST of approximately ₱87,398. 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 Central?
There are 39 streets with published BIR zonal value classifications in Central, Quezon City. The breakdown by zone type: 34 residential (87.2%), 27 commercial (69.2%).
What is the commercial zonal value in Central?
The average commercial zonal value across classified streets in Central is ₱71,259/sqm. At the street level, commercial values go up to ₱142,000/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 039 (South Quezon City) and represent the minimum taxable value per square meter for properties in Central, 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)

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.