BIR Zonal Values in Mambajao
Mambajao is a municipality in Camiguin with 15 barangays and 134 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱1,500 to ₱5,000/sqm, with a median of ₱3,000/sqm. Commercial values range from ₱3,500 to ₱9,500/sqm. The highest residential zonal value is ₱5,000/sqm at Seashore in Poblacion. Mambajao falls under BIR RDO 097, latest schedule effective 10-22-2020. PSGC code 1001804000.
Camiguin, Northern Mindanao · RDO 097 (Gingoog City, Misamis Oriental)
DO 28-2020 · Effective: 10-22-2020
PSGC 1001804000
Data last verified 2026-10-14 · see recent updates
Mambajao Zonal Value Highlights (2026)
- Highest Commercial
- ₱9,500/sqm
- Romualdo St. (Along Romualdo St.-Burgos St.), Poblacion
- Highest Residential
- ₱5,000/sqm
- Seashore (Airport-Seashore), Poblacion
- Most Affordable
- ₱1,500/sqm
- All Lots (Interior), Yumbing
- Median Residential
- ₱3,000
- Median Commercial
- ₱5,000
- Barangays
- 15
- Streets Indexed
- 134
- Buildings / Condos
- 0
Transfer taxes
Estimated transfer taxes in Mambajao
At the median residential zonal value of ₱3,000/sqm:
- For a 50sqm property (zonal basis ₱150,000): estimated CGT ₱9,000, DST ₱2,250, total ₱11,250.Zonal basis ₱150,000CGT ₱9,000 · DST ₱2,250₱11,250 estimated total
- For a 100sqm property (zonal basis ₱300,000): estimated CGT ₱18,000, DST ₱4,500, total ₱22,500.Zonal basis ₱300,000CGT ₱18,000 · DST ₱4,500₱22,500 estimated total
- For a 200sqm property (zonal basis ₱600,000): estimated CGT ₱36,000, DST ₱9,000, total ₱45,000.Zonal basis ₱600,000CGT ₱36,000 · DST ₱9,000₱45,000 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 Mambajao are published under BIR RDO 097 (Gingoog City, Misamis Oriental).
Estimate your own
CGT 6% · DST 1.5%Zonal value basis
Estimated CGT + DST
₱22,500
- Zonal basis
- ₱300,000
- CGT 6%
- ₱18,000
- DST 1.5%
- ₱4,500
15 barangays
Barangays in Mambajao
- PoblacionResidential: ₱3,000 - ₱5,000 Commercial: ₱5,000 - ₱9,50086 streets₱5,000from ₱3,000
- AgohoResidential: ₱2,500 - ₱3,500 Commercial: ₱4,500 - ₱5,0003 streets₱3,500from ₱2,500
- BalbagonResidential: ₱2,500 - ₱3,500 Commercial: ₱4,500 - ₱5,0006 streets₱3,500from ₱2,500
- BaylaoResidential: ₱2,500 - ₱3,500 Commercial: ₱5,0003 streets₱3,500from ₱2,500
- Bug-OngResidential: ₱2,500 - ₱3,500 Commercial: ₱5,0003 streets₱3,500from ₱2,500
- KuguitaResidential: ₱2,500 - ₱3,500 Commercial: ₱5,0003 streets₱3,500from ₱2,500
- MagtingResidential: ₱2,500 - ₱3,500 Commercial: ₱4,500 - ₱5,0003 streets₱3,500from ₱2,500
- NaasagResidential: ₱2,500 - ₱3,500 Commercial: ₱4,500 - ₱5,0003 streets₱3,500from ₱2,500
- PandanResidential: ₱2,500 - ₱3,500 Commercial: ₱5,0003 streets₱3,500from ₱2,500
- TupsanResidential: ₱2,300 - ₱3,000 Commercial: ₱3,8003 streets₱3,000from ₱2,300
- AnitoResidential: ₱2,500 Commercial: ₱5,0004 streets₱2,500
- BenhaanResidential: ₱2,5002 streets₱2,500
- Soro-SoroResidential: ₱2,000 - ₱2,500 Commercial: ₱3,5003 streets₱2,500from ₱2,000
- TagdoResidential: ₱2,000 - ₱2,5002 streets₱2,500from ₱2,000
- YumbingResidential: ₱1,500 Commercial: ₱3,500 - ₱7,0007 streets₱1,500
Compare
Other Cities in Camiguin
Method and law
About These Values
These zonal values are published by BIR RDO 097 (Gingoog City, Misamis Oriental) and represent the minimum taxable value per square meter for properties in Mambajao.
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
10-22-2020
Last BIR schedule update for Mambajao.
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.