REN.PH
RDO 040 · Cubao, Quezon City41 streets100% residential

BIR Zonal Values in Brgy. Horseshoe, Quezon City

Horseshoe is a barangay in Quezon City, Metro Manila with 41 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 040 (Cubao, Quezon City), based on the BIR Department Order covering Horseshoe. The average residential zonal value across classified streets is ₱89,171/sqm (median ₱90,000/sqm). Street-level residential values range from ₱79,000 to ₱110,000 per square meter. The highest-valued residential street is Mariposa Mews (Condominium) at ₱110,000/sqm. Commercial zonal values reach up to ₱121,000/sqm. The majority of classified streets (100%) 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 Horseshoe.

Quezon City, Metro Manila · RDO 040 (Cubao, Quezon City)

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

DO 035-2024 · BIR schedule effectivity: April 19, 2024

PSGC 1381300044

Horseshoe Zonal Value Summary (2026)

Avg. Residential
₱89,171
/sqm
Avg. Commercial
₱101,824
/sqm
Avg. Industrial
₱91,000
/sqm

Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.

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

Half the streets sit between ₱85,000 and ₱90,000.

Streets
41
Median Residential
₱90,000
Residential Range
₱79,000-₱110,000
Avg Commercial
₱101,824

CGT + DST

Estimate Your Property Tax in Horseshoe

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

Property Type

sqm

Based on Horseshoe barangay-level residential value of ₱89,171/sqm

Zonal Basis

100 sqm x ₱89,171

₱8,917,100

Capital Gains Tax (6%)
₱535,026
Documentary Stamp Tax (1.5%)
₱133,757

Estimated Total (CGT + DST)

₱668,783

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. Horseshoe?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Mariposa Mews (Condominium)(3 C. Benitez)₱110,000/sqm
  2. 2C. Benitez St.(Santolan - Creek)₱102,000/sqm
  3. 3N. Domingo(Granada/Horseshoe Dr.-St. Paul (Formerly Paul))₱100,000/sqm
  4. 4Satori Villas (Townhouse)(3 C. Benitez)₱100,000/sqm
  5. 5101 Horseshoe Place/Court (Townhouse)(101 Main Horseshoe Drive)₱95,000/sqm

Top 5 Most Affordable

  1. 1All Other Streets(C. Benitez - Horseshoe Drive)₱79,000/sqm
  2. 2Hill Top(Big Horseshoe - St. Paul)₱80,000/sqm
  3. 3Horseshoe Drive(Big Horseshoe)₱80,000/sqm
  4. 4Julieta Circle(Valentina)₱80,000/sqm
  5. 5Matipuno(C. Benitez)₱80,000/sqm

Top 3 Commercial Streets

  1. 1C. Benitez St.(Santolan - Creek)₱121,000/sqm
  2. 2N. Domingo(Granada/Horseshoe Dr.-St. Paul (Formerly Paul))₱118,000/sqm
  3. 3All Other Condominiums(Same As All Other Condominiums)₱114,000/sqm

Top 1 Industrial Streets

  1. 1All Other Streets(C. Benitez - Horseshoe Drive)₱91,000/sqm

Zone Type Distribution

  • Residential41 of 41 streets (100%)
  • Commercial17 of 41 streets (41.5%)
  • Industrial1 of 41 streets (2.4%)

By area

Streets by Vicinity

C. Benitez

3 streets | Avg ₱85,000/sqm

  • Matipuno₱80,000
  • Sunset Drive₱85,000
  • Mariposa Square (Townhouse)₱90,000

St. Peter

2 streets | Avg ₱80,000/sqm

  • Sacred Heart₱80,000
  • St. Lukes₱80,000

C. Benitez - Horseshoe Drive

2 streets | Avg ₱79,500/sqm

  • Valentina₱80,000
  • All Other Streets₱79,000

38 C. Benitez St.

2 streets | Avg ₱90,000/sqm

  • Jelp Townhouse₱90,000
  • Makiling Townhomes₱90,000

3 C. Benitez

2 streets | Avg ₱105,000/sqm

  • Satori Villas (Townhouse)₱100,000
  • Mariposa Mews (Condominium)₱110,000

Same As All Other Condominiums

2 streets | Avg ₱91,500/sqm

  • All Other Townhouses₱89,000
  • All Other Condominiums₱94,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialPSRCCCInstitutionalGovt Land
Horseshoe--------
C. Benitez St.(Santolan - Creek)
₱102,000₱121,000------
Hill Top(Big Horseshoe - St. Paul)
₱80,000₱95,000------
Horseshoe Drive(Big Horseshoe)
₱80,000₱95,000------
Julieta Circle(Valentina)
₱80,000₱95,000------
Matipuno(C. Benitez)
₱80,000₱95,000------
N. Domingo(Granada/Horseshoe Dr.-St. Paul (Formerly Paul))
₱100,000₱118,000------
Sacred Heart(St. Peter)
₱80,000₱95,000------
St. Lukes(St. Peter)
₱80,000₱95,000------
St. Paul(N. Domingo - St Peter)
₱80,000₱95,000------
St. Peter(St. Paul - Sacred Heart)
₱80,000₱95,000------
Sunset Drive(C. Benitez)
₱85,000₱100,000------
Valentina(C. Benitez - Horseshoe Drive)
₱80,000₱95,000------
All Other Streets(C. Benitez - Horseshoe Drive)
₱79,000₱94,000₱91,000---₱83,000₱83,000
101 Horseshoe Place/Court (Townhouse)(101 Main Horseshoe Drive)
₱95,000---₱95,000---
Hilltop Premium Residences (Townhouse) (Formerly 688 Holdings - Under Construction)(14 Hilltop St.)
₱95,000---₱95,000---
Baltao Townhouse(54 Main Horseshoe Drive)
₱90,000---₱90,000---
Esquine Row (Townhouse)(56 Main Horseshoe Drive)
₱90,000---₱90,000---
Executive Townhouse(35 Big Horseshoe Drive)
₱90,000---₱90,000---
Hilltop Court Townhouse(4 Hilltop Drive)
₱90,000---₱90,000---
Horseshoe Luxe Residences (Townhouse) (Formerly Horseshoe Residences)(28 Horseshoe Drive)
₱90,000---₱90,000---
Interstate Townhouse(21 C. Benitez St.)
₱90,000---₱90,000---
Jelp Townhouse(38 C. Benitez St.)
₱90,000---₱90,000---
Landspan (Townhouse)(28 Big Hoseshoe Drive)
₱92,000---₱92,000---
Makiling Townhomes(38 C. Benitez St.)
₱90,000---₱90,000---
Matipuno Townhomes (Horseshoe Townhomes)(6 Matipuno St.)
₱90,000---₱90,000---
Metro (Hilltop Residence)(12 Hilltop St.)
₱90,000---₱90,000---
One Orchard Townhomes(45 Big Horseshoe Drive)
₱90,000---₱90,000---
Paramount Townhouse(7 C. Benitez St.)
₱90,000---₱90,000---
Richmore Townhouse(23 Big Horseshoe)
₱90,000---₱90,000---
Springhills Townhomes(37 Big Horseshoe Drive)
₱90,000---₱90,000---
Sunset Terraces (Townhouse)(500 Sunset Drive)
₱90,000---₱90,000---
Sunset Townhouse(9-11 Sunset Drive)
₱95,000---₱95,000---
Interior Main Housing Complex (Formerly Tanada Property)(100 Interior Main Horseshoe Dr. (Formerly Dr))
₱90,000---₱90,000---
Two Orchard Townhomes(108 Small Horseshoe Drive)
₱90,000---₱90,000---
Centennial Place (Townhouse)(12 C. Benitez St.)
₱90,000₱110,000--₱90,000₱110,000--
Rosewood Masion (Townhouse)(52 Main Horseshoe Drive)
₱90,000₱110,000--₱90,000₱110,000--
Mariposa Square (Townhouse)(C. Benitez)
₱90,000---₱90,000---
Satori Villas (Townhouse)(3 C. Benitez)
₱100,000---₱100,000---
Mariposa Mews (Condominium) New ***(3 C. Benitez)
₱110,000---₱110,000---
All Other Townhouses(Same As All Other Condominiums)
₱89,000₱109,000--₱89,000₱109,000--
All Other Condominiums(Same As All Other Condominiums)
₱94,000₱114,000-₱66,000₱94,000₱114,000--
Footnotes
*** NEWLY IDENTIFIED CONDOMINIUM

FAQ

Frequently Asked Questions about Horseshoe

What is the BIR zonal value in Horseshoe, Quezon City?
The average residential zonal value across classified streets in Horseshoe is ₱89,171/sqm (median ₱90,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱79,000 to ₱110,000/sqm across 41 classified streets. These values are published by BIR RDO 040 (Cubao, Quezon City).
Which street has the highest zonal value in Horseshoe?
Mariposa Mews (Condominium) has the highest residential zonal value in Horseshoe at ₱110,000 per square meter. It is located 3 C. Benitez. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Horseshoe?
The most affordable street-level residential zonal value in Horseshoe is ₱79,000/sqm, found on All Other Streets. It is located C. Benitez - Horseshoe Drive. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Horseshoe?
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 ₱89,171/sqm, a 100 sqm lot would have a CGT of approximately ₱535,026 and a DST of approximately ₱133,757. 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 Horseshoe?
There are 41 streets with published BIR zonal value classifications in Horseshoe, Quezon City. The breakdown by zone type: 41 residential (100%), 17 commercial (41.5%), 1 industrial (2.4%).
What is the commercial zonal value in Horseshoe?
The average commercial zonal value across classified streets in Horseshoe is ₱101,824/sqm. At the street level, commercial values go up to ₱121,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in Quezon City

AliciaAmihanApolonio SamsonAuroraBaesaBagbagAll 139 barangays →

Method and law

About These Values

These zonal values are published by BIR RDO 040 (Cubao, Quezon City) and represent the minimum taxable value per square meter for properties in Horseshoe, 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)

BIR Zonal Values Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.