Manila, Metro Manila — BIR Zonal Values 2026

Complete BIR zonal values for Manila, Metro Manila (NCR). Use these values for capital gains tax, documentary stamp tax, estate tax, and donor's tax computation.

432
Barangays
₱14,000
Lowest / sqm
₱160,900
Highest / sqm
₱47,994
Average / sqm

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NCR market rates are 1.8x–3x above BIR

BIR Tax Floor

₱47,994/sqm

Est. Market

₱86,389 – ₱143,982/sqm

⚠ Selling a 150 sqm lot at BIR rate? You could leave ₱5,759,000 on the table.

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✓ BIR-referenced   ✓ Valid for bank use   ✓ 4,200+ used this

Barangays in Manila

100/8
101/8
102/8
103/8
104/8
105/8
106/8
107/9
108/9
109/9
110/9
111/9
112/9
116/9
117/9
118/9
119/9
120/9
121/9
122/9
123/9
124/10
125/10
126/10
127/10
128/10
129/11
13/2
130/11
131/11
132/11
133/11
134/11
135/12
136/12
137/12
138/12
139/12
14/2
140/12
141/12
142/12
143/12
144/12
145/12
146/12
147/13
148/13
149/13
15/2
150/13
151/13
152/14
153/14
154/14
155/14
156/14
157/14
158/14
159/14
16/2
160/14
161/14
162/14
163/14
164/14
165/14
166/15
167/15
168/15
169/15
17/2
170/15
171/15
172/15
173/15
174/15
175/15
176/15
177/16
178/16
179/16
18/2
180/16
181/16
182/16
183/16
184/16
185/16
186/16
187/17
188/17
189/17
19/2
190/17
191/17
192/17
193/17
194/17
195/17
196/17
197/17
198/18
199/18
20/2
200/18
201/18
202 - A/18
202/18
203/18
204/18
205/18
206 - Zone 19
207 - Zone 19
208 - Zone 19
209 - Zone 19
210 - Zone 19
211 - Zone 19
212 - Zone 19
213/20
214/20
215/20
216/20
217/20
218/20
219 - Zone 20
220 - Zone 21
221/21
222/21
223 - Zone 21
224 - Zone 21
225 - Zone 21
226 - Zone 21
227/21
228/21
229/21
230/21
231/21
232/21
233/21
234/22
235/22
236/22
237/22
238/22
239/22
240/22
241/22
242/22
243/22
244/22
245/22
246/22
247/22
248/22
249 - Zone 23
25/2
250 - Zone 23
251 - Zone 23
252 - Zone 23
253 - Zone 23
254 - Zone 23
255 - Zone 23
256 - Zone 23
257 - Zone 23
258 - Zone 23
259 - Zone 23
26/2
260 - Zone 24
261 - Zone 24
262 - Zone 24
263 - Zone 24
264 - Zone 24
265 - Zone 24
266 - Zone 24
267 - Zone 24
268/25
269/25
270/25
271/25
272/25
273/25
274/25
275/25
276/25
28/2
281/26
282/26
283/26
284/26
285/26
286/26
29/2
297 - Zone 29
298 - Zone 29
299 - Zone 29
30/2
300 - Zone 29
301 - Zone 29
302 - Zone 29
303 - Zone 29
304 - Zone 29
305 - Zone 29
31/2
310 - Zone 31
311 - Zone 31
312 - Zone 31
313 - Zone 31
314 - Zone 31
315 - Zone 31
316 - Zone 32
317 - Zone 32
318 - Zone 32
319 - Zone 32
32/2
320 - Zone 32
321 - Zone 32
322 - Zone 32
323 - Zone 32
324 - Zone 32
325 - Zone 32
326 - Zone 33
327 - Zone 33
328 - Zone 33
329 - Zone 33
33/3
330 - Zone 33
331 - Zone 33
332 - Zone 33
333 - Zone 33
334 - Zone 33
335 - Zone 33
336 - Zone 34
337 - Zone 34
338 - Zone 34
339 - Zone 34
34/3
340 - Zone 34
341 - Zone 34
342 - Zone 34
343 - Zone 34
344 - Zone 35
345 - Zone 35
346 - Zone 35
347 - Zone 35
348 - Zone 35
349 - Zone 35
35/3
350 - Zone 35
351 - Zone 35
352 - Zone 35
353 - Zone 36
354 - Zone 36
355 - Zone 36
356 - Zone 36
357 - Zone 36
358 - Zone 36
359 - Zone 36
36/3
360 - Zone 36
361 - Zone 36
362 - Zone 36
363 - Zone 37
364 - Zone 37
365 - Zone 37
366 - Zone 37
367 - Zone 37
368 - Zone 37
369 - Zone 37
37/3
370 - Zone 37
371 - Zone 37
372 - Zone 37
373 - Zone 38
374 - Zone 38
375 - Zone 38
376 - Zone 38
377 - Zone 38
378 - Zone 38
379 - Zone 38
38/3
380 - Zone 38
381 - Zone 38
382 - Zone 38
39/3
41/3
42/3
43/3
44/3
45/3
45658
45689
45717
45748
45778
45809
45839
45870
45901
45931
45963
45993
46/3
47/3
48/4
49/4
50/4
51/4
52/4
53/4
54/4
55/4
56/5
57/5
58/5
59/5
60/5
61/5
62/6
63/6
64/6
649 - Zone 68
65/6
650 - Zone 68
651 - Zone 68
652 - Zone 68
653 - Zone 68
654 - Zone 69
655 - Zone 69
656 - Zone 69
657 - Zone 70
658 - Zone 70
659 - A - Zone 71
659 - Zone 71
66/6
660 - Zone 71
666 - Zone 72
667 - Zone 72
668 - Zone 72
669 - Zone 72
67/6
670 - Zone 72
675 - Zone 73
676 - Zone 73
68/6
688 - Zone 75
689 - Zone 75
69/6
690 - Zone 75
691 - Zone 75
692 - Zone 75
693 - Zone 75
694 - Zone 75
695 - Zone 75
696 - Zone 76
697 - Zone 76
698 - Zone 76
699 - Zone 76
70/6
700 - Zone 77
701 - Zone 77
702 - Zone 77
703 - Zone 77
704 - Zone 77
705 - Zone 77
706 - Zone 77
707 - Zone 78
708 - Zone 78
709 - Zone 78
71/6
710 - Zone 78
711 - Zone 78
712 - Zone 78
713 - Zone 78
714 - Zone 78
715 - Zone 78
716 - Zone 78
717 - Zone 78
718 - Zone 78
719 - Zone 78
72/6
720 - Zone 78
721 - Zone 78
722 - Zone 79
723 - Zone 79
724 - Zone 79
725 - Zone 79
726 - Zone 79
727 - Zone 79
728 - Zone 79
729 - Zone 79
73/6
730 - Zone 79
74/6
75/6
76/7
77/7
78/7
79/7
80/7
81/7
82/7
83/7
84/7
85/7
86/7
87/7
88/7
89/7
90/7
91/8
92/8
93/8
94/8
95/8
96/8
97/8
98/8
98889
98890
98891
99/8
Barangay 287/Zone 27
Barangay 288/Zone 27
Barangay 289/ Zone 27
Barangay 290/ Zone 27
Barangay 291/ Zone 27
Barangay 292/ Zone 28
Barangay 293/ Zone 28
Barangay 294/ Zone 28
Barangay 295/ Zone 28
Barangay 296/ Zone 28

Property Classifications

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Understanding Land Values in Manila

Manila is located in Metro Manila, NCR, Philippines with 432 barangays covered by BIR zonal value data. Residential values range from ₱14,000/sqm to ₱160,900/sqm, with an average of ₱47,994/sqm. Estimated market values are typically 1.5x to 3x higher than BIR zonal rates.

For property transactions including sales, inheritance, and bank loans, BIR zonal values serve as the minimum tax base for computing Capital Gains Tax (6%), Documentary Stamp Tax (1.5%), and estate tax (6% under TRAIN Law). Actual market prices in Manila may be significantly higher depending on location, road access, and development.

Zonal values shown are based on data published by the Bureau of Internal Revenue (BIR) under Revenue Regulations No. 8-2018 and subsequent issuances. Values are updated periodically and may not reflect the latest BIR revisions. Always verify with your local Revenue District Office before filing. LandValuePH is not affiliated with the BIR.