RDO 042 · San Juan City15 streets100% residential

BIR Zonal Values in Brgy. Rivera, City of San Juan

Rivera is a barangay in San Juan, Metro Manila with 15 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 Rivera. The average residential zonal value across classified streets is ₱22,867/sqm (median ₱20,000/sqm). Street-level residential values range from ₱15,000 to ₱61,000 per square meter. The highest-valued residential street is N Domingo at ₱61,000/sqm. Commercial zonal values reach up to ₱67,000/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 Rivera.

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 1381400015

Rivera Zonal Value Summary (2026)

Avg. Residential
₱22,867
/sqm
Avg. Commercial
₱38,000
/sqm
Avg. Industrial
₱23,000
/sqm

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

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

Half the streets are valued at ₱20,000.

Streets
15
Median Residential
₱20,000
Residential Range
₱15,000-₱61,000
Avg Commercial
₱38,000

CGT + DST

Estimate Your Property Tax in Rivera

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

Property Type

sqm

Based on Rivera barangay-level residential value of ₱22,867/sqm

Zonal Basis

100 sqm x ₱22,867

₱2,286,700

Capital Gains Tax (6%)
₱137,202
Documentary Stamp Tax (1.5%)
₱34,301

Estimated Total (CGT + DST)

₱171,503

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. Rivera?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1N Domingo(Katubusan-A Luna)₱61,000/sqm
  2. 2Condominiums(Katubusan-G B Santos)₱34,000/sqm
  3. 3Rivera (Riverside and Otherside)(G B Santos-Katubusan)₱21,000/sqm
  4. 4Townhouses In Katubusan St(Katubusan Cor. San Miguel)₱20,000/sqm
  5. 5Townhouses In C. Olazo(C. Olazo)₱20,000/sqm

Top 5 Most Affordable

  1. 1San Manuel(Katubusan-G B Santos)₱15,000/sqm
  2. 2All Other Streets(Katubusan-G B Santos)₱16,000/sqm
  3. 3A Luna(N Domingo - San Juan River)₱17,000/sqm
  4. 4All Other Townhouses(C. Olazo)₱19,000/sqm
  5. 5Townhouses In Katubusan St(Katubusan Cor. San Miguel)₱20,000/sqm

Top 3 Commercial Streets

  1. 1N Domingo(Katubusan-A Luna)₱67,000/sqm
  2. 2Condominiums(Katubusan-G B Santos)₱40,000/sqm
  3. 3San Manuel(Katubusan-G B Santos)₱35,000/sqm

Top 1 Industrial Streets

  1. 1All Other Streets(Katubusan-G B Santos)₱23,000/sqm

Zone Type Distribution

  • Residential15 of 15 streets (100%)
  • Commercial6 of 15 streets (40%)
  • Industrial1 of 15 streets (6.7%)

By area

Streets by Vicinity

Katubusan-G B Santos

3 streets | Avg ₱21,667/sqm

  • San Manuel₱15,000
  • All Other Streets₱16,000
  • Condominiums₱34,000

C. Olazo

2 streets | Avg ₱19,500/sqm

  • Townhouses In C. Olazo₱20,000
  • All Other Townhouses₱19,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrialPSRCCC
Rivera------
Townhouses In Katubusan St New **(Katubusan Cor. San Miguel)
₱20,000---₱20,000-
Townhouses In C. Olazo New **(C. Olazo)
₱20,000---₱20,000-
All Other Townhouses *(C. Olazo)
₱19,000₱25,000--₱19,000₱25,000
A Luna *****(N Domingo - San Juan River)
₱17,000-----
G B Santos(N Domingo - Rivera)
₱20,000-----
G B Santos (Libis)(Rivera - San Juan River)
₱20,000-----
M Basibas *****(N Domingo - Dead End)
₱20,000₱31,000----
N Domingo(Katubusan-A Luna)
₱61,000₱67,000----
Katubusan (Natubusan) *****(N Domingo-Rivera)
₱20,000-----
Olazo *****(Rivera - San Manuel)
₱20,000-----
Rivera (Riverside and Otherside) ******(G B Santos-Katubusan)
₱21,000-----
San Fabian(Rivera-Olazo)
₱20,000-----
San Manuel *****(Katubusan-G B Santos)
₱15,000₱35,000----
All Other Streets(Katubusan-G B Santos)
₱16,000₱30,000₱23,000---
Condominiums *(Katubusan-G B Santos)
₱34,000₱40,000-₱24,000₱34,000₱40,000
Footnotes
* If condominium / townhouse is used in business (leasing), considered as Commercial
** NEW - New road/property classification/condominiums/townhouse were introduced/added either due to presence of newly constructed establishments, newly identified streets, condominiums, townhouses and/or projects/streets inadvertently omitted in the previous revisions.
***** Updated Vicinity
****** RIVERA RIVERSIDE AND OTHERSIDE values are merged .

FAQ

Frequently Asked Questions about Rivera

What is the BIR zonal value in Rivera, City of San Juan?
The average residential zonal value across classified streets in Rivera is ₱22,867/sqm (median ₱20,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱15,000 to ₱61,000/sqm across 15 classified streets. These values are published by BIR RDO 042 (San Juan City).
Which street has the highest zonal value in Rivera?
N Domingo has the highest residential zonal value in Rivera at ₱61,000 per square meter. It is located Katubusan-A Luna. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Rivera?
The most affordable street-level residential zonal value in Rivera is ₱15,000/sqm, found on San Manuel. It is located Katubusan-G B Santos. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Rivera?
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 ₱22,867/sqm, a 100 sqm lot would have a CGT of approximately ₱137,202 and a DST of approximately ₱34,301. 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 Rivera?
There are 15 streets with published BIR zonal value classifications in Rivera, City of San Juan. The breakdown by zone type: 15 residential (100%), 6 commercial (40%), 1 industrial (6.7%).
What is the commercial zonal value in Rivera?
The average commercial zonal value across classified streets in Rivera is ₱38,000/sqm. At the street level, commercial values go up to ₱67,000/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 042 (San Juan City) and represent the minimum taxable value per square meter for properties in Rivera, 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.