R
REN.PH

Real Estate Network of the Philippines. Free verification tools and resources.

Verify

  • Broker Verification
  • License to Sell

Tools

  • BIR Zonal Values
  • Transfer Tax Calculator
  • Estate Tax Calculator
  • Capital Gains Tax Calculator
  • Pag-IBIG Loan Calculator
  • Monthly Amortization Calculator

Guides

  • Title Transfer Guide
  • Compute Property Value
  • Due Diligence Checklist
  • HOA Rights Guide
  • Buying Foreclosed Property
  • Condo Turnover Checklist

Resources

  • Legal Templates

Academy

  • All Courses
  • RA 9646 Essentials

Insights

  • Reports
  • Blog

Directory

  • Find Brokers
  • Browse Projects
  • Exam Passers
  • By Location

For Professionals

  • Claim Your Profile
  • Create Realty
  • Dashboard

Company

  • About
  • Contact
  • Data Disclaimer
  • Corrections
  • Data Updates
  • Privacy Policy
  • Terms of Service

Powered by licensed professionals using verified data from PRC, DHSUD, and BIR.

© 2026 REN.PH. All rights reserved.

FacebookTwitter
R
REN.PH
Broker Verification
Check if a broker is licensed
License to Sell
Verify project LTS status
DirectoryAcademyInsights
BIR Zonal Values
Land values per sqm
Transfer Tax Calculator
Calculate taxes and fees
Estate Tax Calculator
TRAIN 6%, old rates, penalties, amnesty
Capital Gains Tax Calculator
Property 6%, shares 15%, net proceeds
Pag-IBIG Loan Calculator
Monthly amortization and 4PH check
Monthly Amortization Calculator
Principal vs interest, extra payments, repricing
Title Transfer Guide
Step-by-step BIR and Registry of Deeds process
Compute Property Value
Comps, zonal value, and appraisal basics
Due Diligence Checklist
24 checks before you buy
HOA Rights Guide
Know your rights (RA 9904)
Buying Foreclosed Property
Pag-IBIG, bank ROPA, and bidding
Condo Turnover Checklist
Inspection and acceptance
About
SearchSign In
ToolsZonal ValuesBoholCortes

BIR Zonal Values in Cortes

Bohol, Central Visayas · RDO 084 (Tagbilaran City, Bohol)

DO 20-22 · Effective: May 14, 2022

PSGC 0701216000

Data last verified 2026-07-22 · see recent updates

Cortes Zonal Value Highlights (2026)

Cortes is a municipality in Bohol with 14 barangays and 73 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱80 to ₱1,000/sqm, with a median of ₱250/sqm. Commercial values range from ₱350 to ₱1,500/sqm. The highest residential zonal value is ₱1,000/sqm at Road-Highway in Poblacion. Cortes falls under BIR RDO 084, latest schedule effective May 14, 2022. PSGC code 0701216000.

Highest Commercial
₱1,500
/sqm
Road-Highway (Along Tagbilaran North Road From Cor Brgys.), Poblacion
Highest Residential
₱1,000
/sqm
Road-Highway (Cortes-Balilihan Rd-S.I.P Road to End), Poblacion
Most Affordable
₱80
/sqm
All Lots (Interior), Fatima
Which RDO covers your property?
All zonal values in Cortes are published under BIR RDO 084 (Tagbilaran City, Bohol).
Median Residential
₱250
Median Commercial
₱375
Barangays
14
Streets Indexed
73
Buildings / Condos
0
Estimated transfer taxes in Cortes

At the median residential zonal value of ₱250/sqm:

  • For a 50sqm property (zonal basis ₱12,500): estimated CGT ₱750, DST ₱188, total ₱938.
  • For a 100sqm property (zonal basis ₱25,000): estimated CGT ₱1,500, DST ₱375, total ₱1,875.
  • For a 200sqm property (zonal basis ₱50,000): estimated CGT ₱3,000, DST ₱750, total ₱3,750.

Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.

Barangays in Cortes

14 barangays

Sort:
De La Paz
Residential: ₱150 - ₱450
Commercial: ₱350 - ₱650
3 streets
Fatima
Residential: ₱80 - ₱250
Commercial: ₱350
2 streets
Loreto
Residential: ₱150 - ₱275
Commercial: ₱450
3 streets
Lourdes
Residential: ₱80 - ₱250
Commercial: ₱350
2 streets
Malayo Norte
Residential: ₱165 - ₱275
Commercial: ₱375
3 streets
Malayo Sur
Residential: ₱90 - ₱250
Commercial: ₱375
2 streets
Monserrat
Residential: ₱90 - ₱100
2 streets
New Lourdes
Residential: ₱80 - ₱250
Commercial: ₱375
2 streets
Patrocinio
Residential: ₱80 - ₱150
2 streets
Poblacion
Residential: ₱300 - ₱1,000
Commercial: ₱400 - ₱1,500
40 streets
Rosario
Residential: ₱165 - ₱275
Commercial: ₱375
3 streets
Salvador
Residential: ₱165 - ₱275
Commercial: ₱350 - ₱375
4 streets
San Roque
Residential: ₱90 - ₱250
Commercial: ₱375
2 streets
Upper de La Paz
Residential: ₱150 - ₱250
Commercial: ₱375
3 streets

Other Cities in Bohol

Panglao₱12,355/sqmDauis₱11,004/sqmCity of Tagbilaran₱6,221/sqmAnda₱1,509/sqmBaclayon₱1,043/sqm
About These Values

These zonal values are published by BIR RDO 084 (Tagbilaran City, Bohol) and represent the minimum taxable value per square meter for properties in Cortes.

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)

Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.

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 PageRA 12001 (RPVARA) full text

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.

Last BIR schedule update for Cortes: May 14, 2022. Under RA 12001 (RPVARA), BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31). The law required SMVs to be updated within two years of its July 5, 2024 effectivity; where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29). The real property tax amnesty on penalties, surcharges, and interest ends July 5, 2026 (Sec. 30).