this is off toysport....
The 3TGTE, a twin-plug version of the classic 2TG and 18RG cylinder head design- with a turbo was the last model utilizing the bullet-proof and trouble-free 8-valve heads. This model replaced the 18RGEU in the Celicas in 1983. In fact the latest models 2TGEU and 18RGEU shared the same valves and valve train components. The 3TGTE was the base for the 4TGTE homologation engine for Toyota's Group B Rally Car. This engine, in the highly competitive and eventually cancelled Group B SuperCar class in the FIA World Rally Cup series, took Championship honors. Group B was cancelled This was a fitting tribute to the outstanding technical design of the 2TG and 18RG heads and blocks, before the whole world used 4 valves for everything.
to answer your question... its 8 valves!