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ToolsZonal ValuesMetro ManilaQuezon CityHorseshoe

BIR Zonal Values in Horseshoe

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

Effective: April 19, 2024

Horseshoe Zonal Value Summary (2026)

Horseshoe is a barangay in Quezon City, Metro Manila with 41 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱89,171 per square meter. Street-level residential values range from ₱79,000 to ₱110,000 per square meter, with a median of ₱90,000/sqm. 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.

Residential
₱89,171
/sqm
Commercial
₱101,824
/sqm
Industrial
₱91,000
/sqm
Estimate Your Property Tax in Horseshoe

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

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

Zonal Basis
₱8,917,100
100 sqm x ₱89,171
Capital Gains Tax (6%)
₱535,026
Documentary Stamp Tax (1.5%)
₱133,757
Estimated Total (CGT + DST)
₱668,783

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.

Zone Type Distribution

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

Street Rankings

Top 5 Highest Residential
  1. 1.MARIPOSA MEWS (CONDOMINIUM)***(3 C. BENITEZ)₱110,000/sqm
  2. 2.C. BENITEZ ST.(SANTOLAN - CREEK)₱102,000/sqm
  3. 3.N. DOMINGO(GRANADA/HORSESHOE DR.-ST. PAUL (FORMERLY PAUL))₱100,000/sqm
  4. 4.SATORI VILLAS (TOWNHOUSE)(3 C. BENITEZ)₱100,000/sqm
  5. 5.101 HORSESHOE PLACE/COURT (TOWNHOUSE)(101 MAIN HORSESHOE DRIVE)₱95,000/sqm
Top 5 Most Affordable
  1. 1.ALL OTHER STREETS(C. BENITEZ - HORSESHOE DRIVE)₱79,000/sqm
  2. 2.HILL TOP(BIG HORSESHOE - ST. PAUL)₱80,000/sqm
  3. 3.HORSESHOE DRIVE(BIG HORSESHOE)₱80,000/sqm
  4. 4.JULIETA CIRCLE(VALENTINA)₱80,000/sqm
  5. 5.MATIPUNO(C. BENITEZ)₱80,000/sqm
Top 3 Commercial Streets
  1. 1.C. BENITEZ ST.(SANTOLAN - CREEK)₱121,000/sqm
  2. 2.N. DOMINGO(GRANADA/HORSESHOE DR.-ST. PAUL (FORMERLY PAUL))₱118,000/sqm
  3. 3.ALL OTHER CONDOMINIUMS(3 C. BENITEZ)₱114,000/sqm
Top 1 Industrial Streets
  1. 1.ALL OTHER STREETS(C. BENITEZ - HORSESHOE DRIVE)₱91,000/sqm

Streets by Vicinity

3 C. BENITEZ
4 streets|Avg ₱98,250/sqm
  • SATORI VILLAS (TOWNHOUSE)₱100,000
  • MARIPOSA MEWS (CONDOMINIUM)***₱110,000
  • ALL OTHER TOWNHOUSES₱89,000
  • ALL OTHER CONDOMINIUMS₱94,000
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
Streets
41
Median Residential
₱90,000
Residential Range
₱79,000-₱110,000
Avg Commercial
₱101,824

Zonal Values by Street

LocationResidentialCommercialIndustrialPSRCCC
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---
↳ 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)***(3 C. BENITEZ)
₱110,000---₱110,000-
↳ ALL OTHER TOWNHOUSES(3 C. BENITEZ)
₱89,000₱109,000--₱89,000₱109,000
↳ ALL OTHER CONDOMINIUMS(3 C. BENITEZ)
₱94,000₱114,000-₱66,000₱94,000₱114,000

Frequently Asked Questions about Horseshoe

What is the BIR zonal value in Horseshoe, Quezon City?
The barangay-level residential zonal value in Horseshoe is ₱89,171 per square meter. At the street level, residential values range from ₱79,000 to ₱110,000/sqm across 41 classified streets. These values are set by BIR RDO 028, 038, 039, 040 (Novaliches, Quezon City, North Quezon City, South Quezon City, 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 barangay-level 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 barangay-level commercial zonal value in Horseshoe is ₱101,824 per square meter. 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

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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 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:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

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.