RDO 084 · Tagbilaran City, BoholEffective May 14, 2022PSGC 0701246000

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

Browse 44 barangays

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

sqm

Estimated CGT + DST

₱7,500

Zonal basis
₱100,000
CGT 6%
₱6,000
DST 1.5%
₱1,500
Full Transfer Tax Calculator →

44 barangays

Barangays in Ubay

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Min to max residential valueCity median ₱1,000Log scale

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

  1. May 14, 2022

    Last BIR schedule update for Ubay.

  2. 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).

  3. 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).

  4. 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.