BIR Zonal Values in Brgy. Corazon de Jesus, City of San Juan
Corazon de Jesus is a barangay in San Juan, Metro Manila with 30 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 042 (San Juan City), based on the BIR Department Order covering Corazon de Jesus. The average residential zonal value across classified streets is ₱56,958/sqm (median ₱54,500/sqm). Street-level residential values range from ₱34,000 to ₱105,000 per square meter. The highest-valued residential street is Clairemont Hills Park Suites at ₱105,000/sqm. Commercial zonal values reach up to ₱95,000/sqm. The majority of classified streets (80%) 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 Corazon de Jesus.
City of San Juan, Metro Manila · RDO 042 (San Juan City)
Data last verified 2026-10-14 · see recent updates
DO 022-2023 · BIR schedule effectivity: 5/26/2023
PSGC 1381400004
Corazon de Jesus Zonal Value Summary (2026)
- Avg. Residential
- ₱56,958
- /sqm
- Avg. Commercial
- ₱78,364
- /sqm
- Avg. Industrial
- ₱44,500
- /sqm
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Half the streets sit between ₱44,000 and ₱66,000.
- Streets
- 30
- Median Residential
- ₱54,500
- Residential Range
- ₱34,000-₱105,000
- Avg Commercial
- ₱78,364
CGT + DST
Estimate Your Property Tax in Corazon de Jesus
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on Corazon de Jesus barangay-level residential value of ₱56,958/sqm
Zonal Basis
100 sqm x ₱56,958
₱5,695,800
- Capital Gains Tax (6%)
- ₱341,748
- Documentary Stamp Tax (1.5%)
- ₱85,437
Estimated Total (CGT + DST)
₱427,185
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. Corazon de Jesus?
Rankings
Street Rankings
Top 5 Highest Residential
- 1Clairemont Hills Park Suites(Alfonso XIII/Artiaga)₱105,000/sqm
- 2Royal View Mansion(Lt Artiaga)₱84,000/sqm
- 3Laurel Mansion Classique(M. Paterno)₱72,000/sqm
- 4Sunday Homes Condominium Corp.(N.Domingo/Lt. Artiaga)₱72,000/sqm
- 5All Other Condominiums(N.Domingo/Lt. Artiaga)₱71,000/sqm
Top 5 Most Affordable
- 1All Other Streets(Ipil-Yakal)₱34,000/sqm
- 2C. Victoria(Paraiso-Dead End)₱35,000/sqm
- 3Ipil(N. Domingo - Mulawin)₱38,000/sqm
- 4Dr. P.A. Narciso(De Jesus - Dead End)₱40,000/sqm
- 5Mulawin(Yakal - de Jesus)₱40,000/sqm
Top 3 Commercial Streets
- 1N. Domingo(N Domingo -M. Paterno)₱95,000/sqm
- 2Pinaglabanan(N. Domingo-Guevarra)₱88,000/sqm
- 3Lt. Artiaga(Josefa Drive-Ledesma)₱84,000/sqm
Top 2 Industrial Streets
- 1Lactao(N. Domingo-Paraiso)₱55,000/sqm
- 2All Other Streets(Ipil-Yakal)₱34,000/sqm
Zone Type Distribution
- Residential24 of 30 streets (80%)
- Commercial11 of 30 streets (36.7%)
- Industrial2 of 30 streets (6.7%)
By area
Streets by Vicinity
N.Domingo/Lt. Artiaga
3 streets | Avg ₱69,333/sqm
- Sunday Homes Condominium Corp.₱72,000
- All Other Condominiums₱71,000
- Townhouses₱65,000
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial | PS | RC | CC |
|---|---|---|---|---|---|---|
| Corazon de Jesus | - | - | - | - | - | - |
Alfonso XIII(N. Domingo-Artiaga) | - | ₱82,000 | - | - | - | - |
Alfonso XIII(M. Paterno-Lt Artiaga) | ₱66,000 | - | - | - | - | - |
C. Victoria(Paraiso-Dead End) | ₱35,000 | - | - | - | - | - |
Corazon de Jesus(N. Domingo-P. Narciso) | - | ₱64,000 | - | - | - | - |
Corazon de Jesus(N. Domingo- P. Narciso) | ₱44,000 | - | - | - | - | - |
Dr. P.A. Narciso *****(Pinaglabanan-Lt Artiaga) | ₱44,000 | - | - | - | - | - |
Dr. P.A. Narciso(De Jesus - Dead End) | ₱40,000 | - | - | - | - | - |
Ipil(N. Domingo - Mulawin) | ₱38,000 | - | - | - | - | - |
Josefa Drive(Lt. Artiaga) | ₱66,000 | - | - | - | - | - |
Lactao(N. Domingo-Paraiso) | ₱44,000 | ₱64,000 | ₱55,000 | - | - | - |
Lt. Artiaga(Josefa Drive-Ledesma) | - | ₱84,000 | - | - | - | - |
Lt. Artiaga(N. Domingo - Paterno) | ₱66,000 | - | - | - | - | - |
M. J. Paterno *****(N Domingo - Col. Bonny Serrano Ave) | - | ₱83,000 | - | - | - | - |
M. J. Paterno(N Domingo-Alf XIII) | ₱66,000 | - | - | - | - | - |
Mulawin(Yakal - de Jesus) | ₱40,000 | - | - | - | - | - |
N. Domingo ******(N Domingo -M. Paterno) | - | ₱95,000 | - | - | - | - |
Pancho Villa(Paraiso-Pinaglabanan) | ₱49,000 | - | - | - | - | - |
Paraiso ******(Pinaglabanan- Corazon de Jesus) | ₱49,000 | - | - | - | - | - |
Pinaglabanan ******(N. Domingo-Guevarra) | ₱49,000 | ₱88,000 | - | - | - | - |
Santolan Road(Pinaglabanan-Paterno) | - | ₱82,000 | - | - | - | - |
Santolan Road(P. Guevarra-Paterno) | ₱66,000 | - | - | - | - | - |
V. Sotto *****(C de Jesus) | ₱42,000 | - | - | - | - | - |
Yakal *****(N Domingo-Mulawin) | ₱60,000 | - | - | - | - | - |
All Other Streets(Ipil-Yakal) | ₱34,000 | ₱63,000 | ₱34,000 | - | - | - |
Clairemont Hills Park Suites(Alfonso XIII/Artiaga) | ₱105,000 | - | - | ₱74,000 | ₱105,000 | - |
Laurel Mansion Classique(M. Paterno) | ₱72,000 | - | - | ₱51,000 | ₱72,000 | - |
Royal View Mansion(Lt Artiaga) | ₱84,000 | - | - | ₱59,000 | ₱84,000 | - |
Sunday Homes Condominium Corp.(N.Domingo/Lt. Artiaga) | ₱72,000 | - | - | ₱51,000 | ₱72,000 | - |
All Other Condominiums(N.Domingo/Lt. Artiaga) | ₱71,000 | ₱80,000 | - | ₱50,000 | ₱71,000 | ₱80,000 |
Townhouses ***(N.Domingo/Lt. Artiaga) | ₱65,000 | ₱77,000 | - | - | ₱65,000 | ₱77,000 |
- Footnotes
- *** Considered Commercial, if actual use is for profit. (i.e. Leasing). The STCRPV proposed these valuations, in cases that such property was previously used in business and thereafter sold.
- ***** Updated Vicinity
- ****** Proposal of one vicinity instead of multiple vicinities and one value for each land classification.
FAQ
Frequently Asked Questions about Corazon de Jesus
What is the BIR zonal value in Corazon de Jesus, City of San Juan?
Which street has the highest zonal value in Corazon de Jesus?
What is the most affordable zonal value in Corazon de Jesus?
How much is the capital gains tax for property in Corazon de Jesus?
How many streets have BIR zonal values in Corazon de Jesus?
What is the commercial zonal value in Corazon de Jesus?
Other Barangays in City of San Juan
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 Corazon De Jesus, 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)
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.