The zonal value is the BIR's floor price per square metre. Capital gains tax, documentary stamp tax and the local transfer tax are computed on the higher of the selling price and the zonal value. Pick a city for values by barangay.
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| City | Residential condo, median ₱/sq m | Residential lot, median ₱/sq m | Schedule effective |
|---|---|---|---|
| Caloocan | ₱72,700 | ₱13,500 | 17 September 2023 |
| Las Piñas | ₱76,500 | ₱15,000 | 9 April 2021 |
| Makati | ₱127,000 | ₱120,000 | 22 December 2021 |
| Malabon | ₱35,000 | ₱9,000 | 3 August 2022 |
| Mandaluyong | ₱83,500 | ₱33,000 | 22 September 2022 |
| Manila | ₱96,000 | ₱44,000 | 27 November 2017 |
| Marikina | ₱32,000 | ₱9,000 | 16 February 2023 |
| Muntinlupa | ₱115,000 | ₱18,000 | 27 January 2024 |
| Navotas | ₱35,000 | ₱10,000 | 3 August 2022 |
| Parañaque | ₱117,000 | ₱30,000 | 30 September 2023 |
| Pasay | ₱115,000 | ₱43,000 | 2 September 2023 |
| Pasig | ₱90,000 | ₱20,000 | 6 June 2023 |
| Pateros | ₱31,500 | ₱12,000 | 15 February 2024 |
| Quezon City | ₱85,000 | ₱45,000 | 17 February 2024 |
| San Juan | ₱76,500 | ₱44,000 | 26 May 2023 |
| Taguig | ₱200,000 | ₱34,000 | 15 February 2024 |
| Valenzuela | ₱27,500 | ₱6,600 | 4 June 2021 |
Source: Bureau of Internal Revenue zonal values, current Department Order for each Revenue District Office. Where a city spans several offices, the earliest effective date is shown.