RDO 040 · Cubao, Quezon City31 streets96.8% residential

BIR Zonal Values in Brgy. San Martin de Porres, Quezon City

San Martin de Porres is a barangay in Quezon City, Metro Manila with 31 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 San Martin de Porres. The average residential zonal value across classified streets is ₱87,467/sqm (median ₱76,000/sqm). Street-level residential values range from ₱54,000 to ₱250,000 per square meter. The highest-valued residential street is EDSA (Formerly Highway 54) at ₱250,000/sqm. Commercial zonal values reach up to ₱295,000/sqm. The majority of classified streets (96.8%) 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 San Martin de Porres.

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 1381300101

San Martin de Porres Zonal Value Summary (2026)

Avg. Residential
₱87,467
/sqm
Avg. Commercial
₱110,150
/sqm
Avg. Industrial
₱64,000
/sqm

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

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

Half the streets sit between ₱55,000 and ₱108,000.

Streets
31
Median Residential
₱76,000
Residential Range
₱54,000-₱250,000
Avg Commercial
₱110,150

CGT + DST

Estimate Your Property Tax in San Martin de Porres

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

Property Type

sqm

Based on San Martin de Porres barangay-level residential value of ₱87,467/sqm

Zonal Basis

100 sqm x ₱87,467

₱8,746,700

Capital Gains Tax (6%)
₱524,802
Documentary Stamp Tax (1.5%)
₱131,201

Estimated Total (CGT + DST)

₱656,003

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. San Martin de Porres?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1EDSA (Formerly Highway 54)(Aurora Blvd. - P. Tuazon)₱250,000/sqm
  2. 2P. Tuazon Blvd. (Formerly Central Blvd.)(Coun. C. Benitez - EDSA)₱135,000/sqm
  3. 3Urban Deca Tower (Condominium)(C. Benitez St.)₱125,000/sqm
  4. 4Jade Pacific Residences (Condominium)(95 P. Tuazon Blvd.)₱118,000/sqm
  5. 5Pyp Mansion (Condominium)(78 Ignacio Santos Diaz (Banahaw))₱116,000/sqm

Top 5 Most Affordable

  1. 1All Other Streets(Mayor Ignacio Santos Diaz)₱54,000/sqm
  2. 2Arayat(Coun. C. Benitez- EDSA)₱55,000/sqm
  3. 3Irid(Arayat - Banahaw)₱55,000/sqm
  4. 4Malabito(Matulin-Arayat)₱55,000/sqm
  5. 5Matulin/Matulid(Coun. C. Benitez-Pinatubo)₱55,000/sqm

Top 3 Commercial Streets

  1. 1EDSA (Formerly Highway 54)(Aurora Blvd. - P. Tuazon)₱295,000/sqm
  2. 2Aurora Blvd(Coun. C. Benitez- EDSA)₱235,000/sqm
  3. 3P. Tuazon Blvd. (Formerly Central Blvd.)(Coun. C. Benitez - EDSA)₱155,000/sqm

Top 1 Industrial Streets

  1. 1All Other Streets(Mayor Ignacio Santos Diaz)₱64,000/sqm

Zone Type Distribution

  • Residential30 of 31 streets (96.8%)
  • Commercial20 of 31 streets (64.5%)
  • Industrial1 of 31 streets (3.2%)

By area

Streets by Vicinity

P. Tuazon Blvd.

6 streets | Avg ₱81,167/sqm

  • Bongainvillea Mansion (Townhouse)₱88,000
  • Villa Europa Townhomes₱68,000
  • Arvasan Townhomes₱68,000
  • Le Marquis Townhomes (Formerly Le Marquiz Townhomes)₱88,000
  • All Other Townhouses₱67,000
  • Theresa Towers Condominium₱108,000

Coun. C. Benitez- EDSA

3 streets | Avg ₱67,500/sqm

  • Arayat₱55,000
  • Aurora Blvdno residential value
  • Mayor Ignacio Santos Diaz (Formerly Banahaw St.)₱80,000

Ignacio Santos Diaz (Banahaw)

3 streets | Avg ₱82,333/sqm

  • Genato Townhouse (Formerly Condominium)₱72,000
  • Susana Townhouse (Formerly Susana Condominium)₱70,000
  • Golden Tree Mansion (Condominium)₱105,000

C. Benitez St.

3 streets | Avg ₱113,667/sqm

  • Villa Alicia II Condominium₱112,000
  • Urban Deca Tower (Condominium)₱125,000
  • All Other Condominiums₱104,000

Arayat - Banahaw

2 streets | Avg ₱55,000/sqm

  • Irid₱55,000
  • Zambales₱55,000

Mayor Ignacio Santos Diaz

2 streets | Avg ₱54,500/sqm

  • Mecca Alley₱55,000
  • All Other Streets₱54,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialPSRCCCInstitutionalGovt Land
San Martin de Porres--------
Arayat(Coun. C. Benitez- EDSA)
₱55,000₱68,000------
Aurora Blvd(Coun. C. Benitez- EDSA)
-₱235,000------
Mayor Ignacio Santos Diaz (Formerly Banahaw St.)(Coun. C. Benitez- EDSA)
₱80,000₱98,000------
Coun. C. Benitez(P. Tuazon Blvd. - Aurora)
₱96,000₱116,000------
EDSA (Formerly Highway 54)(Aurora Blvd. - P. Tuazon)
₱250,000₱295,000------
Irid(Arayat - Banahaw)
₱55,000₱68,000------
Malabito(Matulin-Arayat)
₱55,000₱68,000------
Matulin/Matulid(Coun. C. Benitez-Pinatubo)
₱55,000₱68,000------
Mataba(Coun- Arayat)
₱55,000₱68,000------
Matulid(C. Benitez - Pinatubo)
₱55,000₱68,000------
P. Tuazon Blvd. (Formerly Central Blvd.)(Coun. C. Benitez - EDSA)
₱135,000₱155,000------
Pinatubo(Aurora - EDSA)
₱55,000₱68,000------
Zambales(Arayat - Banahaw)
₱55,000₱68,000------
Mecca Alley(Mayor Ignacio Santos Diaz)
₱55,000₱68,000------
All Other Streets(Mayor Ignacio Santos Diaz)
₱54,000₱67,000₱64,000---₱60,000₱60,000
Bongainvillea Mansion (Townhouse)(P. Tuazon Blvd.)
₱88,000---₱88,000---
Villa Europa Townhomes(P. Tuazon Blvd.)
₱68,000---₱68,000---
Arvasan Townhomes(P. Tuazon Blvd.)
₱68,000---₱68,000---
Le Marquis Townhomes (Formerly Le Marquiz Townhomes)(P. Tuazon Blvd.)
₱88,000---₱88,000---
All Other Townhouses(P. Tuazon Blvd.)
₱67,000₱82,000--₱67,000₱82,000--
Centro Residences (Condominium)(6 Ignacio Santos Diaz)
₱115,000₱125,000-₱81,000₱115,000₱125,000--
Genato Townhouse (Formerly Condominium) **(Ignacio Santos Diaz (Banahaw))
₱72,000---₱72,000---
Jade Pacific Residences (Condominium)(95 P. Tuazon Blvd.)
₱118,000₱148,000-₱82,000₱118,000₱148,000--
Susana Townhouse (Formerly Susana Condominium) **(Ignacio Santos Diaz (Banahaw))
₱70,000---₱70,000---
Pyp Mansion (Condominium)(78 Ignacio Santos Diaz (Banahaw))
₱116,000₱146,000-₱81,000₱116,000₱146,000--
Golden Tree Mansion (Condominium)(Ignacio Santos Diaz (Banahaw))
₱105,000--₱74,000₱105,000---
Bougainvillea Mansion (Townhouse)(P. Tuazon Cubao)
₱90,000---₱90,000---
Theresa Towers Condominium(P. Tuazon Blvd.)
₱108,000--₱75,000₱108,000---
Villa Alicia II Condominium(C. Benitez St.)
₱112,000--₱79,000₱112,000---
Urban Deca Tower (Condominium) New ****(C. Benitez St.)
₱125,000--₱88,000₱125,000---
All Other Condominiums(C. Benitez St.)
₱104,000₱124,000-₱73,000₱104,000₱124,000--
Footnotes
** IDENTIFIED AS TOWNHOUSE
**** NEWLY IDENTIFIED CONDOMINIUM

FAQ

Frequently Asked Questions about San Martin de Porres

What is the BIR zonal value in San Martin de Porres, Quezon City?
The average residential zonal value across classified streets in San Martin de Porres is ₱87,467/sqm (median ₱76,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱54,000 to ₱250,000/sqm across 31 classified streets. These values are published by BIR RDO 040 (Cubao, Quezon City).
Which street has the highest zonal value in San Martin de Porres?
EDSA (Formerly Highway 54) has the highest residential zonal value in San Martin de Porres at ₱250,000 per square meter. It is located Aurora Blvd. - P. Tuazon. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in San Martin de Porres?
The most affordable street-level residential zonal value in San Martin de Porres is ₱54,000/sqm, found on All Other Streets. It is located Mayor Ignacio Santos Diaz. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in San Martin de Porres?
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 ₱87,467/sqm, a 100 sqm lot would have a CGT of approximately ₱524,802 and a DST of approximately ₱131,201. 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 San Martin de Porres?
There are 31 streets with published BIR zonal value classifications in San Martin de Porres, Quezon City. The breakdown by zone type: 30 residential (96.8%), 20 commercial (64.5%), 1 industrial (3.2%).
What is the commercial zonal value in San Martin de Porres?
The average commercial zonal value across classified streets in San Martin de Porres is ₱110,150/sqm. At the street level, commercial values go up to ₱295,000/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 040 (Cubao, Quezon City) and represent the minimum taxable value per square meter for properties in San Martin De Porres, 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.