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ToolsZonal ValuesMetro ManilaCity of TaguigUsusan

BIR Zonal Values in Ususan

City of Taguig, Metro Manila · RDO 044 (Taguig-Pateros)

Effective: February 15, 2024

Ususan Zonal Value Summary (2026)

Ususan is a barangay in City of Taguig, Metro Manila with 40 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱61,231 per square meter. Street-level residential values range from ₱8,000 to ₱150,000 per square meter, with a median of ₱48,000/sqm. The highest-valued residential street is THE COURTYARD*** at ₱150,000/sqm. Commercial zonal values reach up to ₱170,000/sqm. The majority of classified streets (97.5%) 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 Ususan.

Residential
₱61,231
/sqm
Commercial
₱75,128
/sqm
Industrial
₱54,500
/sqm
Estimate Your Property Tax in Ususan

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

Based on Ususan barangay-level residential value of ₱61,231/sqm

Zonal Basis
₱6,123,100
100 sqm x ₱61,231
Capital Gains Tax (6%)
₱367,386
Documentary Stamp Tax (1.5%)
₱91,847
Estimated Total (CGT + DST)
₱459,233

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

Residential39 of 40 streets (97.5%)
Commercial39 of 40 streets (97.5%)
Industrial2 of 40 streets (5%)

Street Rankings

Top 5 Highest Residential
  1. 1.THE COURTYARD***(CAYETANO BLVD)₱150,000/sqm
  2. 2.MAHOGANY PLACE SUBD.(ACACIA ESTATES)₱143,000/sqm
  3. 3.PANGLAO OASIS***(CAYETANO BLVD)₱135,000/sqm
  4. 4.GRACE RESIDENCES(CAYETANO BLVD)₱115,000/sqm
  5. 5.MAPLE PLACE(ACACIA ESTATES)₱115,000/sqm
Top 5 Most Affordable
  1. 1.ALL OTHER STREETS*****(C-5 (C.P. GARCIA))₱8,000/sqm
  2. 2.CALLEJON (BANAL ST.)(DEL PILAR - DEAD END)₱9,000/sqm
  3. 3.M.Q. TENGCO(GEN. LUNA-M. ALMEDA)₱9,000/sqm
  4. 4.PULO(PROPER)₱9,000/sqm
  5. 5.SAN IGNACIO ST.(LOOP DEL PILAR - DEAD END)₱9,000/sqm
Top 3 Commercial Streets
  1. 1.THE COURTYARD***(CAYETANO BLVD)₱170,000/sqm
  2. 2.MAHOGANY PLACE SUBD.(ACACIA ESTATES)₱165,000/sqm
  3. 3.PANGLAO OASIS***(CAYETANO BLVD)₱165,000/sqm
Top 2 Industrial Streets
  1. 1.(Formerly Levi Mariano Avenue)(LOOP)₱99,000/sqm
  2. 2.ALL OTHER STREETS*****(C-5 (C.P. GARCIA))₱10,000/sqm

Streets by Vicinity

CAYETANO BLVD
8 streets|Avg ₱92,625/sqm
  • CAMELLA GRENVILLE RESIDENCES₱43,000
  • PACIFIC RESIDENCES SUBD₱48,000
  • GRACE RESIDENCES₱115,000
  • PACIFIC RESIDENCES CONDO₱95,000
  • PANGLAO OASIS***₱135,000
  • +3 more streets
ACACIA ESTATES
5 streets|Avg ₱104,600/sqm
  • MAHOGANY PLACE SUBD.₱143,000
  • PACIFIC RESIDENCES SUBD PH2 (AVENTINE SUBD)₱53,000
  • MAPLE PLACE₱115,000
  • ROSEWOOD POINTE RESIDENCE CONDO*******₱106,000
  • ROYAL PALM RESIDENCES CONDO₱106,000
GEN. LUNA-M. ALMEDA
4 streets|Avg ₱19,250/sqm
  • GEN. LUNA ST.**₱40,000
  • ILANG-ILANG ST.₱14,000
  • KALAYAAN ST.(EL FILIB'MO)₱14,000
  • M.Q. TENGCO₱9,000
LOOP
4 streets|Avg ₱36,333/sqm
  • N.P. CRUZ ST. (P. GOMEZ)₱14,000
  • P. CAYETANO BLVD.**₱81,000
  • (Formerly Levi Mariano Avenue)-
  • PABLO MARIANO ST.(M.H. Del Pilar)₱14,000
C-5 (C.P. GARCIA)
3 streets|Avg ₱37,333/sqm
  • SERVICE ROAD*₱89,000
  • TOMASA AVENUE₱15,000
  • ALL OTHER STREETS*****₱8,000
GEN LUNA
2 streets|Avg ₱23,500/sqm
  • TOMASA ESTATE SUBDIVISION********₱24,000
  • ALL OTHER VILLAGES/SUBDIVISIONS:₱23,000
C5 SERVICE ROAD
2 streets|Avg ₱77,000/sqm
  • C-5 MRB HOUSING CONDO₱48,000
  • CYPRESS TOWER CONDO₱106,000
C-5 ROAD
2 streets|Avg ₱112,500/sqm
  • RIDGEWOOD TOWER 1₱110,000
  • RIDGEWOOD TOWER 2 & 3***₱115,000
Streets
40
Median Residential
₱48,000
Residential Range
₱8,000-₱150,000
Avg Commercial
₱75,128

Zonal Values by Street

LocationResidentialCommercialIndustrialPSRCCC
Ususan------
↳ ACACIA AVENUE
₱22,000₱29,000----
↳ AMIHAN ST.(PULO)
₱15,000₱19,000----
↳ BAGONG CALZADA (JP RIZAL ST.)(TAGUIG-PATEROS)
₱22,000₱28,000----
↳ CALLEJON (BANAL ST.)(DEL PILAR - DEAD END)
₱9,000₱12,000----
↳ DIEGO SILANG AVENUE(LEVI MARIANO AVENUE)
₱80,000₱119,000----
↳ GEN. LUNA ST.**(GEN. LUNA-M. ALMEDA)
₱40,000₱48,000----
↳ ILANG-ILANG ST.(GEN. LUNA-M. ALMEDA)
₱14,000₱19,000----
↳ KALAYAAN ST.(EL FILIB'MO)(GEN. LUNA-M. ALMEDA)
₱14,000₱19,000----
↳ M.Q. TENGCO(GEN. LUNA-M. ALMEDA)
₱9,000₱12,000----
↳ N.P. CRUZ ST. (P. GOMEZ)(LOOP)
₱14,000₱19,000----
↳ P. CAYETANO BLVD.**(LOOP)
₱81,000-----
↳ (Formerly Levi Mariano Avenue)(LOOP)
-₱106,000₱99,000---
↳ PABLO MARIANO ST.(M.H. Del Pilar)(LOOP)
₱14,000₱19,000----
↳ PULO(PROPER)
₱9,000₱12,000----
↳ SAN IGNACIO ST.(LOOP DEL PILAR - DEAD END)
₱9,000₱12,000----
↳ SERVICE ROAD*(C-5 (C.P. GARCIA))
₱89,000₱119,000----
↳ TOMASA AVENUE(C-5 (C.P. GARCIA))
₱15,000₱20,000----
↳ ALL OTHER STREETS*****(C-5 (C.P. GARCIA))
₱8,000₱11,000₱10,000---
↳ CAMELLA GRENVILLE RESIDENCES(CAYETANO BLVD)
₱43,000₱52,000----
↳ MAHOGANY PLACE SUBD.(ACACIA ESTATES)
₱143,000₱165,000----
↳ PACIFIC RESIDENCES SUBD PH2 (AVENTINE SUBD)(ACACIA ESTATES)
₱53,000₱63,000----
↳ PACIFIC RESIDENCES SUBD(CAYETANO BLVD)
₱48,000₱59,000----
↳ TOMASA ESTATE SUBDIVISION********(GEN LUNA)
₱24,000₱29,000----
↳ ALL OTHER VILLAGES/SUBDIVISIONS:(GEN LUNA)
₱23,000₱28,000----
↳ C-5 MRB HOUSING CONDO(C5 SERVICE ROAD)
₱48,000₱58,000-₱33,600₱48,000₱58,000
↳ CYPRESS TOWER CONDO(C5 SERVICE ROAD)
₱106,000₱129,000-₱74,200₱106,000₱129,000
↳ GRACE RESIDENCES(CAYETANO BLVD)
₱115,000₱143,000-₱80,500₱115,000₱143,000
↳ LAKEVIEW MANORS CONDO(BAGONG CALZADA)
₱74,000₱88,000-₱51,800₱74,000₱88,000
↳ MAPLE PLACE(ACACIA ESTATES)
₱115,000₱140,000-₱80,500₱115,000₱140,000
↳ PACIFIC RESIDENCES CONDO(CAYETANO BLVD)
₱95,000₱114,000-₱66,500₱95,000₱114,000
↳ PAMAYANANG DIEGO SILANG***(C5-USUSAN)
₱45,000₱55,000-₱31,500₱45,000₱55,000
↳ PANGLAO OASIS***(CAYETANO BLVD)
₱135,000₱165,000-₱94,500₱135,000₱165,000
↳ RIDGEWOOD TOWER 1(C-5 ROAD)
₱110,000₱132,000-₱77,000₱110,000₱132,000
↳ RIDGEWOOD TOWER 2 & 3***(C-5 ROAD)
₱115,000₱136,000-₱80,500₱115,000₱136,000
↳ RIDGEWOOD TOWERS PREMIER(C-5 ROAD, BARANGAY USUSAN, TAGUIG CITY)
₱115,000₱136,000-₱80,500₱115,000₱136,000
↳ ROSEWOOD POINTE RESIDENCE CONDO*******(ACACIA ESTATES)
₱106,000₱128,000-₱74,200₱106,000₱128,000
↳ ROYAL PALM RESIDENCES CONDO(ACACIA ESTATES)
₱106,000₱128,000-₱74,200₱106,000₱128,000
↳ THE COURTYARD***(CAYETANO BLVD)
₱150,000₱170,000-₱105,000₱150,000₱170,000
↳ TRES PALMAS CONDOMINIUM(CAYETANO BLVD)
₱111,000₱135,000-₱13,320₱111,000₱135,000
↳ ALL OTHER EXISTING CONDOMINIUMS******(CAYETANO BLVD)
₱44,000₱54,000-₱30,800₱44,000₱54,000

Frequently Asked Questions about Ususan

What is the BIR zonal value in Ususan, City of Taguig?
The barangay-level residential zonal value in Ususan is ₱61,231 per square meter. At the street level, residential values range from ₱8,000 to ₱150,000/sqm across 40 classified streets. These values are set by BIR RDO 044 (Taguig-Pateros).
Which street has the highest zonal value in Ususan?
THE COURTYARD*** has the highest residential zonal value in Ususan at ₱150,000 per square meter. It is located CAYETANO BLVD. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Ususan?
The most affordable street-level residential zonal value in Ususan is ₱8,000/sqm, found on ALL OTHER STREETS*****. It is located C-5 (C.P. GARCIA). This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Ususan?
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 ₱61,231/sqm, a 100 sqm lot would have a CGT of approximately ₱367,386 and a DST of approximately ₱91,847. 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 Ususan?
There are 40 streets with published BIR zonal value classifications in Ususan, City of Taguig. The breakdown by zone type: 39 residential (97.5%), 39 commercial (97.5%), 2 industrial (5%).
What is the commercial zonal value in Ususan?
The barangay-level commercial zonal value in Ususan is ₱75,128 per square meter. At the street level, commercial values go up to ₱170,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Taguig

BagumbayanBambangCalzadaCemboCentral BicutanCentral Signal Village
About These Values

These zonal values are published by BIR RDO 044 (Taguig-Pateros) and represent the minimum taxable value per square meter for properties in Ususan, City of Taguig.

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.