RDO 028 · Novaliches, Quezon City37 streets94.6% residential

BIR Zonal Values in Brgy. Holy Spirit, Quezon City

Holy Spirit is a barangay in Quezon City, Metro Manila with 37 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 028 (Novaliches, Quezon City), based on the BIR Department Order covering Holy Spirit. The average residential zonal value across classified streets is ₱34,486/sqm (median ₱26,000/sqm). Street-level residential values range from ₱15,000 to ₱126,000 per square meter. The highest-valued residential street is Commonwealth Ave. (Fmly: Don M. Marcos Ave.) at ₱126,000/sqm. Commercial zonal values reach up to ₱145,000/sqm. The majority of classified streets (94.6%) 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 Holy Spirit.

Quezon City, Metro Manila · RDO 028 (Novaliches, Quezon City)

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

DO 037-2024 · BIR schedule effectivity: 2024-05-01

PSGC 1381300140

Holy Spirit Zonal Value Summary (2026)

Avg. Residential
₱34,486
/sqm
Avg. Commercial
₱57,591
/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.

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

Half the streets sit between ₱26,000 and ₱44,000.

Streets
37
Median Residential
₱26,000
Residential Range
₱15,000-₱126,000
Avg Commercial
₱57,591

CGT + DST

Estimate Your Property Tax in Holy Spirit

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

Property Type

sqm

Based on Holy Spirit barangay-level residential value of ₱34,486/sqm

Zonal Basis

100 sqm x ₱34,486

₱3,448,600

Capital Gains Tax (6%)
₱206,916
Documentary Stamp Tax (1.5%)
₱51,729

Estimated Total (CGT + DST)

₱258,645

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. Holy Spirit?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Commonwealth Ave. (Fmly: Don M. Marcos Ave.)(Laura Subd - Dona Juana)₱126,000/sqm
  2. 2Don Antonio Residences (Townhouse)(Don Victorino St)₱61,000/sqm
  3. 3Zuzuarregui Ave(Commonwealth - Don Vicente)₱60,000/sqm
  4. 4Inaro Residences(Don Marcelino)₱58,000/sqm
  5. 5All Other Condominiums(Granwood Villas)₱53,000/sqm

Top 5 Most Affordable

  1. 1All Other Streets/Subd(Samonte St)₱15,000/sqm
  2. 2Kaligtasan Subd(Samonte St)₱16,000/sqm
  3. 3Riverside Homesite(Riverside St)₱16,000/sqm
  4. 4Kapalaran Subd(Dona Isidora St)₱17,000/sqm
  5. 5Kasiyahan Subd(Kasiyahan St)₱17,000/sqm

Top 3 Commercial Streets

  1. 1Commonwealth Ave. (Fmly: Don M. Marcos Ave.)(Laura Subd - Dona Juana)₱145,000/sqm
  2. 2Don Antonio Ave. (Dr.) /Holy Spirit Drive(Commonwealth Ave - Jose M. Delgado)₱115,000/sqm
  3. 3Zuzuarregui Ave(Commonwealth - Don Vicente)₱70,000/sqm

Zone Type Distribution

  • Residential35 of 37 streets (94.6%)
  • Commercial22 of 37 streets (59.5%)

By area

Streets by Vicinity

Holy Spirit Drive

6 streets | Avg ₱42,000/sqm

  • Don Antonio Heights/Village₱50,000
  • Don Enrique Heights₱49,000
  • Isadora Hills₱38,000
  • Mapayapa Village II₱45,000
  • BF Homes₱44,000
  • Tj Townhomes₱26,000

Samonte St

3 streets | Avg ₱21,667/sqm

  • Kaligtasan Subd₱16,000
  • Villa Beatriz Subd₱34,000
  • All Other Streets/Subd₱15,000

Inside Don Antonio Heights

3 streets | Avg ₱23,333/sqm

  • Prater Village₱18,000
  • Don Antonio Townhomes (Tct)₱26,000
  • Classic Townhomes₱26,000

Granwood Villas

3 streets | Avg ₱40,000/sqm

  • Townhouse₱42,000
  • All Other Townhouses₱25,000
  • All Other Condominiums₱53,000

Dona Isidora St

2 streets | Avg ₱21,500/sqm

  • Kapalaran Subd₱17,000
  • Villasor Townhouse₱26,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialPSRCCC
Holy Spirit------
Commonwealth Ave. (Fmly: Don M. Marcos Ave.)(Laura Subd - Dona Juana)
₱126,000₱145,000----
Don Antonio Ave. (Dr.) /Holy Spirit Drive(Commonwealth Ave - Jose M. Delgado)
-₱115,000----
Zuzuarregui Ave(Commonwealth - Don Vicente)
₱60,000₱70,000----
Sampaguita Ave.(Along Mapayapa Vill)
-₱55,000----
Don Antonio Heights/Village(Holy Spirit Drive)
₱50,000₱62,000----
Don Enrique Heights(Holy Spirit Drive)
₱49,000₱61,000----
Dona Juana Subdivision(Sampaguita St)
₱30,000₱45,000----
Kaligtasan Subd(Samonte St)
₱16,000₱45,000----
Isadora Hills(Holy Spirit Drive)
₱38,000₱48,000----
Villa Maloles Subd(Veterans)
₱25,000₱45,000----
Mapayapa Village II(Holy Spirit Drive)
₱45,000₱50,000----
Granwood Villas(BF Homes)
₱30,000₱45,000----
BF Homes(Holy Spirit Drive)
₱44,000₱55,000----
Gilarmi Subd(Sta. Catalina St)
₱18,000₱45,000----
Magre Subd(Mapayapa II)
₱27,000₱45,000----
Kapalaran Subd(Dona Isidora St)
₱17,000₱45,000----
Kasiyahan Subd(Kasiyahan St)
₱17,000₱45,000----
Prater Village(Inside Don Antonio Heights)
₱18,000₱45,000----
Riverside Homesite(Riverside St)
₱16,000₱45,000----
Villa Beatriz Subd(Samonte St)
₱34,000₱45,000----
All Other Streets/Subd(Samonte St)
₱15,000₱44,000----
Don Antonio Residences (Townhouse)(Don Victorino St)
₱61,000---₱70,000-
Don Antonio Townhomes (Tct)(Inside Don Antonio Heights)
₱26,000---₱54,000-
Don Damaso Townhomes (Tct)(Don Damaso St)
₱26,000---₱54,000-
Don Matias Townhomes(Don Matias St)
₱26,000---₱54,000-
Dona Isidora Townhomes(Isadora Hills)
₱33,000---₱50,000-
Maine Cityhomes Townhouse(Zuzuaregui St)
₱26,000---₱88,000-
Don Carlos Townhouse(Don Carlos St)
₱26,000---₱88,000-
Ap Townhouse(Don Faustino)
₱26,000---₱88,000-
Villasor Townhouse(Dona Isidora St)
₱26,000---₱88,000-
Don Sergio Residential Townhomes(Don Vicente)
₱26,000---₱88,000-
Inaro Residences(Don Marcelino)
₱58,000--₱42,000₱70,000-
Tj Townhomes(Holy Spirit Drive)
₱26,000---₱62,000-
Classic Townhomes(Inside Don Antonio Heights)
₱26,000---₱62,000-
Townhouse(Granwood Villas)
₱42,000--₱55,000₱42,000-
All Other Townhouses(Granwood Villas)
₱25,000---₱41,000-
All Other Condominiums(Granwood Villas)
₱53,000₱67,000--₱53,000₱67,000

FAQ

Frequently Asked Questions about Holy Spirit

What is the BIR zonal value in Holy Spirit, Quezon City?
The average residential zonal value across classified streets in Holy Spirit is ₱34,486/sqm (median ₱26,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱15,000 to ₱126,000/sqm across 37 classified streets. These values are published by BIR RDO 028 (Novaliches, Quezon City).
Which street has the highest zonal value in Holy Spirit?
Commonwealth Ave. (Fmly: Don M. Marcos Ave.) has the highest residential zonal value in Holy Spirit at ₱126,000 per square meter. It is located Laura Subd - Dona Juana. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Holy Spirit?
The most affordable street-level residential zonal value in Holy Spirit is ₱15,000/sqm, found on All Other Streets/Subd. It is located Samonte St. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Holy Spirit?
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 ₱34,486/sqm, a 100 sqm lot would have a CGT of approximately ₱206,916 and a DST of approximately ₱51,729. 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 Holy Spirit?
There are 37 streets with published BIR zonal value classifications in Holy Spirit, Quezon City. The breakdown by zone type: 35 residential (94.6%), 22 commercial (59.5%).
What is the commercial zonal value in Holy Spirit?
The average commercial zonal value across classified streets in Holy Spirit is ₱57,591/sqm. At the street level, commercial values go up to ₱145,000/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 028 (Novaliches, Quezon City) and represent the minimum taxable value per square meter for properties in Holy Spirit, 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.