BIR Zonal Values in Ubay
Ubay is a municipality in Bohol with 44 barangays and 336 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱250 to ₱1,800/sqm, with a median of ₱1,000/sqm. Commercial values range from ₱1,500 to ₱5,000/sqm. The highest residential zonal value is ₱1,800/sqm at All Lots in Ilihan. Ubay falls under BIR RDO 084, latest schedule effective May 14, 2022. PSGC code 0701246000.
Bohol, Central Visayas · RDO 084 (Tagbilaran City, Bohol)
DO 20-22 · Effective: May 14, 2022
PSGC 0701246000
Data last verified 2026-10-14 · see recent updates
Ubay Zonal Value Highlights (2026)
- Highest Commercial
- ₱5,000/sqm
- Col. Ramon Gaviola Ave (Block Occupied By Public Market), Poblacion
- Highest Residential
- ₱1,800/sqm
- All Lots (Along the National Road), Ilihan
- Most Affordable
- ₱250/sqm
- All Agricultural Lots (Irrigated Rice Land), Los Angeles
- Median Residential
- ₱1,000
- Median Commercial
- ₱1,725
- Barangays
- 44
- Streets Indexed
- 336
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Ubay
At the median residential zonal value of ₱1,000/sqm:
- For a 50sqm property (zonal basis ₱50,000): estimated CGT ₱3,000, DST ₱750, total ₱3,750.Zonal basis ₱50,000CGT ₱3,000 · DST ₱750₱3,750 estimated total
- For a 100sqm property (zonal basis ₱100,000): estimated CGT ₱6,000, DST ₱1,500, total ₱7,500.Zonal basis ₱100,000CGT ₱6,000 · DST ₱1,500₱7,500 estimated total
- For a 200sqm property (zonal basis ₱200,000): estimated CGT ₱12,000, DST ₱3,000, total ₱15,000.Zonal basis ₱200,000CGT ₱12,000 · DST ₱3,000₱15,000 estimated total
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.
Which RDO covers your property?
All zonal values in Ubay are published under BIR RDO 084 (Tagbilaran City, Bohol).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱7,500
- Zonal basis
- ₱100,000
- CGT 6%
- ₱6,000
- DST 1.5%
- ₱1,500
44 barangays
Barangays in Ubay
- IlihanResidential: ₱500 - ₱1,800 Commercial: ₱1,500 - ₱2,00011 streets₱1,800from ₱500
- San FranciscoResidential: ₱500 - ₱1,600 Commercial: ₱1,80011 streets₱1,600from ₱500
- JuagdanResidential: ₱500 - ₱1,50011 streets₱1,500from ₱500
- KatarunganResidential: ₱500 - ₱1,500 Commercial: ₱1,70010 streets₱1,500from ₱500
- LomangogResidential: ₱500 - ₱1,500 Commercial: ₱4,0009 streets₱1,500from ₱500
- PangpangResidential: ₱500 - ₱1,50011 streets₱1,500from ₱500
- PoblacionResidential: ₱1,500 Commercial: ₱4,000 - ₱5,00022 streets₱1,500
- San IsidroResidential: ₱500 - ₱1,50011 streets₱1,500from ₱500
- San PascualResidential: ₱500 - ₱1,500 Commercial: ₱4,00010 streets₱1,500from ₱500
- SentinilaResidential: ₱500 - ₱1,50011 streets₱1,500from ₱500
- SinandiganResidential: ₱500 - ₱1,500 Commercial: ₱1,60012 streets₱1,500from ₱500
- TapalResidential: ₱500 - ₱1,500 Commercial: ₱1,60012 streets₱1,500from ₱500
- TaponResidential: ₱500 - ₱1,500 Commercial: ₱4,00012 streets₱1,500from ₱500
- TipoloResidential: ₱500 - ₱1,500 Commercial: ₱1,6009 streets₱1,500from ₱500
- UnionResidential: ₱500 - ₱1,500 Commercial: ₱1,60010 streets₱1,500from ₱500
- BoodResidential: ₱700 - ₱1,400 Commercial: ₱1,8004 streets₱1,400from ₱700
- CalanggamanResidential: ₱700 - ₱1,400 Commercial: ₱1,8004 streets₱1,400from ₱700
- CamambuganResidential: ₱700 - ₱1,400 Commercial: ₱1,8004 streets₱1,400from ₱700
- FatimaResidential: ₱700 - ₱1,400 Commercial: ₱1,6004 streets₱1,400from ₱700
- GabiResidential: ₱700 - ₱1,400 Commercial: ₱1,6004 streets₱1,400from ₱700
- BenliwResidential: ₱700 - ₱1,3004 streets₱1,300from ₱700
- BiabasResidential: ₱700 - ₱1,300 Commercial: ₱1,6004 streets₱1,300from ₱700
- HumayhumayResidential: ₱600 - ₱1,3005 streets₱1,300from ₱600
- AchilaResidential: ₱800 - ₱1,2004 streets₱1,200from ₱800
- BulilisResidential: ₱600 - ₱1,20010 streets₱1,200from ₱600
- CaliforniaResidential: ₱500 - ₱1,200 Commercial: ₱1,50010 streets₱1,200from ₱500
- CasateResidential: ₱700 - ₱1,2004 streets₱1,200from ₱700
- TuboranResidential: ₱500 - ₱1,20010 streets₱1,200from ₱500
- Bay-AngResidential: ₱700 - ₱1,1003 streets₱1,100from ₱700
- BongbongResidential: ₱700 - ₱1,1003 streets₱1,100from ₱700
- CagtingResidential: ₱700 - ₱1,1004 streets₱1,100from ₱700
- Camali-anResidential: ₱700 - ₱1,1003 streets₱1,100from ₱700
- CuyaResidential: ₱700 - ₱1,1003 streets₱1,100from ₱700
- Guintabo-anResidential: ₱700 - ₱1,1004 streets₱1,100from ₱700
- HambabauranResidential: ₱600 - ₱1,1003 streets₱1,100from ₱600
- BuenavistaResidential: ₱700 - ₱1,0003 streets₱1,000from ₱700
- Governor BoylesResidential: ₱600 - ₱1,0003 streets₱1,000from ₱600
- ImeldaResidential: ₱500 - ₱1,0008 streets₱1,000from ₱500
- Los AngelesResidential: ₱250 - ₱1,00010 streets₱1,000from ₱250
- Pag-AsaResidential: ₱500 - ₱1,0009 streets₱1,000from ₱500
- San VicenteResidential: ₱500 - ₱1,0008 streets₱1,000from ₱500
- TintinanResidential: ₱500 - ₱1,00010 streets₱1,000from ₱500
- TubogResidential: ₱500 - ₱1,0009 streets₱1,000from ₱500
- Villa TeresitaResidential: ₱500 - ₱1,00010 streets₱1,000from ₱500
Method and law
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 Ubay.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
- 6%Capital Gains Tax (6%)
- 1.5%Documentary Stamp Tax (1.5%)
- LGUTransfer 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.
RA 12001 (RPVARA) timeline
May 14, 2022
Last BIR schedule update for Ubay.
July 5, 2024
RA 12001 (RPVARA) takes effect. BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31).
July 5, 2026
The law required SMVs to be updated within two years of its effectivity. The real property tax amnesty on penalties, surcharges, and interest ends (Sec. 30).
Until an SMV is approved
Where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29).
Data Source: Bureau of Internal Revenue (BIR), Philippines
Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)
Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.