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ToolsZonal ValuesMetro ManilaMakati CitySanta Cruz

BIR Zonal Values in Santa Cruz

Makati City, Metro Manila · RDO ()

Effective: 2021

Santa Cruz Zonal Value Summary (2026)

Santa Cruz is a barangay in Makati City, Metro Manila with 27 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). Street-level residential values range from ₱100,000 to ₱200,000 per square meter, with a median of ₱100,000/sqm. The highest-valued residential street is CHINO ROCES AVE. (P. TAMO) at ₱200,000/sqm. Commercial zonal values reach up to ₱250,000/sqm. The majority of classified streets (96.3%) carry commercial 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 Santa Cruz.

Residential
-
Commercial
-
Industrial
-
Estimate Your Property Tax in Santa Cruz

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

No zonal value available for residential properties in Santa Cruz.

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

Commercial26 of 27 streets (96.3%)
Residential25 of 27 streets (92.6%)

Street Rankings

Top 5 Highest Residential
  1. 1.CHINO ROCES AVE. (P. TAMO)(Kalayaan Ave. - Metropolitan Ave.)₱200,000/sqm
  2. 2.METROPOLITAN AVENUE(Chino Roces (P. Tamo) - South Ave.)₱160,000/sqm
  3. 3.SOUTH AVENUE(Kalayaan Ave. - Metropolitan Ave.)₱140,000/sqm
  4. 4.KALAYAAN AVENUE(South Ave. - Chino Roces)₱120,000/sqm
  5. 5.METROPOLITAN AVENUE(South Cem.-Manila South Cemetery)₱120,000/sqm
Top 5 Most Affordable
  1. 1.DAVILA(Chino Roces - Zapote)₱100,000/sqm
  2. 2.JORDAN(Davila - Pablo Ocampo Extension)₱100,000/sqm
  3. 3.JURADO(Davila - Pablo Ocampo Extension)₱100,000/sqm
  4. 4.KAKARONG(Kalayaan Ave. - Metropolitan Ave.)₱100,000/sqm
  5. 5.MANCHAS(Zapote - Venecia)₱100,000/sqm
Top 3 Commercial Streets
  1. 1.CHINO ROCES AVE. (P. TAMO)(Kalayaan Ave. - Metropolitan Ave.)₱250,000/sqm
  2. 2.METROPOLITAN AVENUE(Chino Roces (P. Tamo) - South Ave.)₱200,000/sqm
  3. 3.KALAYAAN AVENUE(South Ave. - Chino Roces)₱150,000/sqm

Streets by Vicinity

Kalayaan Ave. - Metropolitan Ave.
4 streets|Avg ₱140,000/sqm
  • CHINO ROCES AVE. (P. TAMO)₱200,000
  • KAKARONG₱100,000
  • SOUTH AVENUE₱140,000
  • ZAPOTE₱120,000
Chino Roces - Zapote
4 streets|Avg ₱100,000/sqm
  • DAVILA₱100,000
  • MASCARDO₱100,000
  • PONTE₱100,000
  • SAN JUNIO₱100,000
Zapote - Venecia
3 streets|Avg ₱100,000/sqm
  • MANCHAS₱100,000
  • MANDA₱100,000
  • MANGAHAS₱100,000
Chino Roces - South Avenue
3 streets|Avg ₱106,667/sqm
  • MONTOJO₱100,000
  • VITO CRUZ EXTENSION/PABLO OCAMPO SR.₱120,000
  • YAGUE₱100,000
Davila - Pablo Ocampo Extension
2 streets|Avg ₱100,000/sqm
  • JORDAN₱100,000
  • JURADO₱100,000
Kakarong - Zapote
2 streets|Avg ₱100,000/sqm
  • PANAMA₱100,000
  • SUEZ₱100,000
Streets
27
Median Residential
₱100,000
Residential Range
₱100,000-₱200,000
Avg Commercial
₱135,000

Zonal Values by Street

LocationResidentialCommercialIndustrial
Santa Cruz---
↳ CHINO ROCES AVE. (P. TAMO)(Kalayaan Ave. - Metropolitan Ave.)
₱200,000₱250,000-
↳ DAVILA(Chino Roces - Zapote)
₱100,000₱120,000-
↳ JORDAN(Davila - Pablo Ocampo Extension)
₱100,000₱120,000-
↳ JURADO(Davila - Pablo Ocampo Extension)
₱100,000₱120,000-
↳ KAKARONG(Kalayaan Ave. - Metropolitan Ave.)
₱100,000₱120,000-
↳ KALAYAAN AVENUE(South Ave. - Chino Roces)
₱120,000₱150,000-
↳ KALAYAAN AVENUE(Pililia-South Ave.)
-₱150,000-
↳ MANCHAS(Zapote - Venecia)
₱100,000₱120,000-
↳ MANDA(Zapote - Venecia)
₱100,000₱120,000-
↳ MANGAHAS(Zapote - Venecia)
₱100,000₱120,000-
↳ MARTINEZ UNIDOS(Pablo Ocampo Sr. Ext. - Yague St.)
₱100,000₱120,000-
↳ MASCARDO(Chino Roces - Zapote)
₱100,000₱120,000-
↳ METROPOLITAN AVENUE(Chino Roces (P. Tamo) - South Ave.)
₱160,000₱200,000-
↳ METROPOLITAN AVENUE(South Cem.-Manila South Cemetery)
₱120,000₱150,000-
↳ MONTOJO(Chino Roces - South Avenue)
₱100,000₱120,000-
↳ PANAMA(Kakarong - Zapote)
₱100,000₱120,000-
↳ PONTE(Chino Roces - Zapote)
₱100,000₱120,000-
↳ SAN JUNIO(Chino Roces - Zapote)
₱100,000₱120,000-
↳ SOLCHUAGA(Chino Roces)
₱100,000₱120,000-
↳ SOUTH AVENUE(Kalayaan Ave. - Metropolitan Ave.)
₱140,000₱150,000-
↳ SUEZ(Kakarong - Zapote)
₱100,000₱120,000-
↳ VENECIA(Metropolitan Ave. - Pablo Ocampo Sr. Ext)
₱100,000₱120,000-
↳ VISITA(Montojo - Pablo Ocampo Sr. Ext.)
₱100,000₱120,000-
↳ VITO CRUZ EXTENSION/PABLO OCAMPO SR.(Chino Roces - South Avenue)
₱120,000₱150,000-
↳ YAGUE(Chino Roces - South Avenue)
₱100,000₱120,000-
↳ ZAPOTE(Kalayaan Ave. - Metropolitan Ave.)
₱120,000₱150,000-
↳ SOUTH AVENUE(F Benitez Elementary School)
---

Frequently Asked Questions about Santa Cruz

Which street has the highest zonal value in Santa Cruz?
CHINO ROCES AVE. (P. TAMO) has the highest residential zonal value in Santa Cruz at ₱200,000 per square meter. It is located Kalayaan Ave. - Metropolitan Ave.. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Santa Cruz?
The most affordable street-level residential zonal value in Santa Cruz is ₱100,000/sqm, found on DAVILA. It is located Chino Roces - Zapote. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How many streets have BIR zonal values in Santa Cruz?
There are 27 streets with published BIR zonal value classifications in Santa Cruz, Makati City. The breakdown by zone type: 26 commercial (96.3%), 25 residential (92.6%).

Other Barangays in Makati City

Forbes Park Village (Continuation)₱338,000/sqmPost Proper Southside (Continuation)₱300,000/sqmDasmariñas Village₱275,000/sqmUrdaneta Village₱220,000/sqmPost Proper Northside (Continuation)₱200,000/sqmPinagkaisahan₱123,000/sqm
About These Values

These zonal values are published by BIR RDO () and represent the minimum taxable value per square meter for properties in Santa Cruz, Makati City.

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.