BIR Zonal Values in City of San Juan
San Juan is a city in Metro Manila with 21 barangays and 593 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱14,000 to ₱219,000/sqm, with a median of ₱55,000/sqm. Commercial values range from ₱25,000 to ₱263,000/sqm. The highest residential zonal value is ₱219,000/sqm at The Viridian In Greenhills (condominium) in Greenhills. San Juan falls under BIR RDO 042, latest schedule effective 5/26/2023. PSGC code 1381400000.
Metro Manila · RDO 042 (San Juan City)
DO 022-2023 · Effective: 5/26/2023
PSGC 1381400000
Data last verified 2026-10-14 · see recent updates
City of San Juan Zonal Value Highlights (2026)
- Highest Commercial
- ₱263,000/sqm
- The Viridian In Greenhills (condominium) (Connecticut), Greenhills
- Highest Residential
- ₱219,000/sqm
- The Viridian In Greenhills (condominium) (Connecticut), Greenhills
- Most Affordable
- ₱14,000/sqm
- All Other Streets (Aurora Blvd.), Salapan
- Median Residential
- ₱55,000
- Median Commercial
- ₱82,143
- Barangays
- 21
- Streets Indexed
- 593
- Buildings / Condos
- 195
Transfer taxes
Estimated transfer taxes in City of San Juan
At the median residential zonal value of ₱55,000/sqm:
- For a 50sqm property (zonal basis ₱2,750,000): estimated CGT ₱165,000, DST ₱41,250, total ₱206,250.Zonal basis ₱2,750,000CGT ₱165,000 · DST ₱41,250₱206,250 estimated total
- For a 100sqm property (zonal basis ₱5,500,000): estimated CGT ₱330,000, DST ₱82,500, total ₱412,500.Zonal basis ₱5,500,000CGT ₱330,000 · DST ₱82,500₱412,500 estimated total
- For a 200sqm property (zonal basis ₱11,000,000): estimated CGT ₱660,000, DST ₱165,000, total ₱825,000.Zonal basis ₱11,000,000CGT ₱660,000 · DST ₱165,000₱825,000 estimated total
Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.
Which RDO covers your property?
All zonal values in City of San Juan are published under BIR RDO 042 (San Juan City).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱412,500
- Zonal basis
- ₱5.5M
- CGT 6%
- ₱330,000
- DST 1.5%
- ₱82,500
21 barangays
Barangays in City of San Juan
- GreenhillsResidential: ₱63,000 - ₱219,000 Commercial: ₱67,000 - ₱263,000110 streets₱219,000from ₱63,000
- Santa LuciaResidential: ₱36,000 - ₱215,000 Commercial: ₱56,000 - ₱176,00050 streets₱215,000from ₱36,000
- ErmitañoResidential: ₱30,000 - ₱170,000 Commercial: ₱87,000 - ₱200,00024 streets₱170,000from ₱30,000
- Pedro CruzResidential: ₱28,000 - ₱158,000 Commercial: ₱46,000 - ₱116,00022 streets₱158,000from ₱28,000
- MaytunasResidential: ₱33,000 - ₱146,000 Commercial: ₱65,000 - ₱169,00029 streets₱146,000from ₱33,000
- Addition HillsResidential: ₱61,000 - ₱140,000 Commercial: ₱79,000 - ₱179,00035 streets₱140,000from ₱61,000
- BatisResidential: ₱43,000 - ₱130,000 Commercial: ₱59,000 - ₱138,00032 streets₱130,000from ₱43,000
- PasadeñaResidential: ₱52,000 - ₱114,000 Commercial: ₱66,000 - ₱105,00033 streets₱114,000from ₱52,000
- Balong-BatoResidential: ₱27,000 - ₱110,000 Commercial: ₱84,000 - ₱94,00026 streets₱110,000from ₱27,000
- Corazon de JesusResidential: ₱34,000 - ₱105,000 Commercial: ₱63,000 - ₱95,00030 streets₱105,000from ₱34,000
- Little BaguioResidential: ₱52,000 - ₱105,000 Commercial: ₱88,000 - ₱117,00043 streets₱105,000from ₱52,000
- TibaganResidential: ₱27,000 - ₱83,000 Commercial: ₱54,000 - ₱77,00024 streets₱83,000from ₱27,000
- OnseResidential: ₱24,000 - ₱80,000 Commercial: ₱47,000 - ₱95,00020 streets₱80,000from ₱24,000
- IsabelitaResidential: ₱30,000 - ₱79,000 Commercial: ₱85,000 - ₱95,00011 streets₱79,000from ₱30,000
- KabayananResidential: ₱39,000 - ₱79,000 Commercial: ₱65,000 - ₱105,00016 streets₱79,000from ₱39,000
- West CrameResidential: ₱15,000 - ₱71,000 Commercial: ₱48,000 - ₱86,0006 streets₱71,000from ₱15,000
- Halo-HaloResidential: ₱39,000 - ₱70,000 Commercial: ₱54,000 - ₱88,0008 streets₱70,000from ₱39,000
- SalapanResidential: ₱14,000 - ₱70,000 Commercial: ₱50,000 - ₱91,00024 streets₱70,000from ₱14,000
- RiveraResidential: ₱15,000 - ₱61,000 Commercial: ₱25,000 - ₱67,00015 streets₱61,000from ₱15,000
- San PerfectoResidential: ₱24,000 - ₱59,000 Commercial: ₱45,000 - ₱78,00020 streets₱59,000from ₱24,000
- ProgresoResidential: ₱18,000 - ₱49,000 Commercial: ₱25,000 - ₱60,00015 streets₱49,000from ₱18,000
Method and law
About These Values
These zonal values are published by BIR RDO 042 (San Juan City) and represent the minimum taxable value per square meter for properties in City of San Juan.
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)
Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.
RA 12001 (RPVARA) timeline
5/26/2023
Last BIR schedule update for City of San Juan.
July 5, 2024
RA 12001 (RPVARA) takes effect. BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31).
July 5, 2026
The law required SMVs to be updated within two years of its effectivity. The real property tax amnesty on penalties, surcharges, and interest ends (Sec. 30).
Until an SMV is approved
Where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29).
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.