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ToolsZonal ValuesCebuCity of Cebu

BIR Zonal Values in City of Cebu

Cebu, Central Visayas · RDO 081, 082 (Cebu City North, Cebu City South)

DO 054-2023, DO 16-2020, DO 20-93 +3 more · Effective: 2024-01-05

PSGC 0730600000

Data last verified 2026-06-13 · see recent updates

City of Cebu Zonal Value Highlights (2026)

Cebu is a city in Cebu with 85 barangays and 2350 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱690 to ₱208,000/sqm, with a median of ₱22,500/sqm. Commercial values range from ₱330 to ₱249,000/sqm. The highest residential zonal value is ₱208,000/sqm at Lucima Residences (condominium) in Hippodromo. Cebu falls under BIR RDO 081, 082, latest schedule effective 2024-01-05. PSGC code 0730600000.

Highest Commercial
₱249,000
/sqm
Lucima Residences (condominium) (Samar Loop), Hippodromo
Highest Residential
₱208,000
/sqm
Lucima Residences (condominium) (Samar Loop), Hippodromo
Most Affordable
₱690
/sqm
All Areas (Interior Lot), Cambinocot
Which RDO covers your property?
City of Cebu spans 2 BIR Revenue District Offices, grouped here by the office whose Department Order set each barangay's current zonal values. RDO 081 (Cebu City North) is the source for 44 barangays including Adlaon, Agsungot, and Apas. RDO 082 (Cebu City South) is the source for 41 barangays including Basak Pardo, Basak San Nicolas, and Bonbon. The RDO that issued a barangay's schedule is generally the office handling Capital Gains Tax and Documentary Stamp Tax for property transactions there, and which zonal value schedule applies.
Median Residential
₱22,500
Median Commercial
₱72,150
Barangays
85
Streets Indexed
2,350
Buildings / Condos
336
Estimated transfer taxes in City of Cebu

At the median residential zonal value of ₱22,500/sqm:

  • For a 50sqm property (zonal basis ₱1,125,000): estimated CGT ₱67,500, DST ₱16,875, total ₱84,375.
  • For a 100sqm property (zonal basis ₱2,250,000): estimated CGT ₱135,000, DST ₱33,750, total ₱168,750.
  • For a 200sqm property (zonal basis ₱4,500,000): estimated CGT ₱270,000, DST ₱67,500, total ₱337,500.

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 City of Cebu

85 barangays

Sort:

RDO 081 — Cebu City North (44 barangays)

Adlaon
Residential: ₱1,563 - ₱2,188
2 streets
Agsungot
Residential: ₱800 - ₱1,290
3 streets
Apas
Residential: ₱23,375 - ₱185,000
Commercial: ₱28,250 - ₱219,500
39 streets
Babag
Residential: ₱2,350 - ₱100,000
Commercial: ₱3,596 - ₱105,000
29 streets
Bacayan
Residential: ₱7,000 - ₱84,000
Commercial: ₱90,000
19 streets
Banilad
Residential: ₱17,500 - ₱112,500
Commercial: ₱52,500 - ₱134,000
42 streets
Binaliw
Residential: ₱2,000 - ₱73,500
Commercial: ₱72,500
15 streets
Budla-an
Residential: ₱4,838 - ₱42,500
10 streets
Busay
Residential: ₱2,800 - ₱127,500
Commercial: ₱5,500 - ₱138,800
26 streets
Cambinocot
Residential: ₱690 - ₱1,085
Commercial: ₱1,221
4 streets
Camputhaw
Residential: ₱1,300 - ₱172,500
Commercial: ₱2,000 - ₱225,000
98 streets
Carreta
Residential: ₱47,000 - ₱135,000
Commercial: ₱75,000 - ₱157,300
23 streets
Cebu Port Area
Residential: ₱117,500 - ₱163,500
Commercial: ₱50,000 - ₱157,300
46 streets
Cebu Port Center
Residential: ₱15,000
Commercial: ₱14,200 - ₱40,000
42 streets
Day-As
Residential: ₱29,000 - ₱122,500
Commercial: ₱68,000 - ₱142,500
11 streets
Fort Area
Commercial: ₱3,500 - ₱4,500
41 streets
Guba
Residential: ₱1,025 - ₱1,835
2 streets
Hippodromo
Residential: ₱32,550 - ₱208,000
Commercial: ₱35,000 - ₱249,000
34 streets
Kamagayan
Residential: ₱29,375
Commercial: ₱97,500 - ₱134,750
14 streets
Kasambagan
Residential: ₱16,000 - ₱146,000
Commercial: ₱20,500 - ₱170,500
67 streets
Lahug
Residential: ₱24,000 - ₱175,000
Commercial: ₱33,000 - ₱200,000
76 streets
Lorega
Residential: ₱40,000 - ₱122,500
Commercial: ₱48,000 - ₱132,500
14 streets
Lusaran
Residential: ₱1,150 - ₱1,780
3 streets
Luz
Residential: ₱28,125 - ₱207,000
Commercial: ₱46,540 - ₱243,000
37 streets
Mabini
Residential: ₱1,750 - ₱2,760
Commercial: ₱3,000
4 streets
Mabolo
Residential: ₱34,250 - ₱152,500
Commercial: ₱40,600 - ₱180,000
50 streets
Malubog
Residential: ₱1,950 - ₱12,670
Commercial: ₱2,650 - ₱6,900
13 streets
Pari-an
Residential: ₱29,000
Commercial: ₱67,000 - ₱108,000
20 streets
Paril
Residential: ₱900 - ₱1,493
3 streets
Pit-Os
Residential: ₱4,815 - ₱97,750
Commercial: ₱123,375
22 streets
Pulangbato
Residential: ₱1,075 - ₱15,250
9 streets
San Antonio
Residential: ₱28,000 - ₱44,000
Commercial: ₱76,000 - ₱130,000
12 streets
San Jose
Residential: ₱4,575 - ₱31,000
21 streets
San Roque
Residential: ₱28,125
Commercial: ₱56,740 - ₱103,975
25 streets
Santa Cruz
Residential: ₱2,500 - ₱122,500
Commercial: ₱46,750 - ₱134,000
19 streets
Sirao
Residential: ₱1,865 - ₱5,350
Commercial: ₱2,950 - ₱3,701
9 streets
Sn Nicolas Proper
Commercial: ₱330 - ₱1,030
13 streets
Suba Pob.
Residential: ₱12,500 - ₱134,750
Commercial: ₱21,500 - ₱142,625
39 streets
T. Padilla
Residential: ₱900 - ₱1,300
Commercial: ₱48,000 - ₱73,500
15 streets
Talamban
Residential: ₱14,550 - ₱117,500
Commercial: ₱45,250 - ₱117,500
42 streets
Taptap
Residential: ₱2,500 - ₱4,100
Commercial: ₱3,600 - ₱4,850
2 streets
Tejero
Residential: ₱1,800
Commercial: ₱63,000 - ₱100,000
15 streets
Tinago
Residential: ₱29,450
Commercial: ₱55,800 - ₱75,700
18 streets
Zapatera
Residential: ₱62,250 - ₱146,000
Commercial: ₱72,375 - ₱160,000
20 streets

RDO 082 — Cebu City South (41 barangays)

Basak Pardo
Residential: ₱8,000 - ₱100,000
Commercial: ₱18,000 - ₱105,000
21 streets
Basak San Nicolas
Residential: ₱8,920 - ₱100,000
Commercial: ₱17,500 - ₱105,000
67 streets
Bonbon
Residential: ₱2,370 - ₱100,000
Commercial: ₱6,050 - ₱105,000
10 streets
Buhisan
Residential: ₱3,680 - ₱100,000
Commercial: ₱6,916 - ₱105,000
37 streets
Bulacao
Residential: ₱8,920 - ₱100,000
Commercial: ₱15,000 - ₱105,000
30 streets
Buot - Taop
Residential: ₱1,310 - ₱100,000
Commercial: ₱2,250 - ₱105,000
9 streets
Calamba
Residential: ₱9,920 - ₱110,000
Commercial: ₱19,000 - ₱115,000
27 streets
Capitol Site
Residential: ₱33,400 - ₱176,500
Commercial: ₱50,400 - ₱209,800
55 streets
Central
Residential: ₱55,000 - ₱180,000
Commercial: ₱45,500 - ₱209,000
41 streets
Cogon Pardo
Residential: ₱8,920 - ₱100,000
Commercial: ₱17,500 - ₱105,000
20 streets
Duljo
Residential: ₱15,000 - ₱100,000
Commercial: ₱19,000 - ₱105,000
22 streets
Ermita
Residential: ₱22,500 - ₱100,000
Commercial: ₱40,000 - ₱105,000
29 streets
Guadalupe
Residential: ₱8,920 - ₱100,000
Commercial: ₱20,500 - ₱106,000
171 streets
Inayawan
Residential: ₱8,750 - ₱100,000
Commercial: ₱18,000 - ₱105,000
27 streets
Kalubihan
Residential: ₱14,200 - ₱117,500
Commercial: ₱50,000 - ₱122,500
31 streets
Kalunasan
Residential: ₱2,090 - ₱100,000
Commercial: ₱3,930 - ₱105,000
25 streets
Kinasang-an Pardo
Residential: ₱9,000 - ₱100,000
Commercial: ₱16,720 - ₱105,000
24 streets
Labangon
Residential: ₱8,080 - ₱100,000
Commercial: ₱19,780 - ₱105,000
85 streets
Mambaling
Residential: ₱11,700 - ₱100,000
Commercial: ₱28,500 - ₱105,000
36 streets
Pahina Central
Residential: ₱17,000 - ₱100,000
Commercial: ₱25,500 - ₱105,000
30 streets
Pahina San Nicolas
Residential: ₱16,000 - ₱100,000
Commercial: ₱25,000 - ₱105,000
14 streets
Pamutan
Residential: ₱1,310 - ₱100,000
Commercial: ₱2,250 - ₱105,000
9 streets
Pardo
Residential: ₱9,200 - ₱100,000
Commercial: ₱16,000 - ₱105,000
31 streets
Pasil Abuno
Residential: ₱10,000 - ₱100,000
Commercial: ₱23,250 - ₱105,000
18 streets
Pung-Ol-Sibugay
Residential: ₱1,200 - ₱100,000
Commercial: ₱4,100 - ₱105,000
17 streets
Punta Princesa
Residential: ₱8,500 - ₱100,000
Commercial: ₱15,750 - ₱105,000
63 streets
Quiot Pardo
Residential: ₱9,000 - ₱105,000
Commercial: ₱20,000 - ₱105,000
49 streets
Sambag I
Residential: ₱9,200 - ₱100,000
Commercial: ₱29,500 - ₱105,000
42 streets
Sambag II
Residential: ₱9,200 - ₱105,000
Commercial: ₱36,000 - ₱110,000
31 streets
San Nicolas Proper
Residential: ₱12,500 - ₱100,000
Commercial: ₱24,800 - ₱105,000
22 streets
Sapangdaku
Residential: ₱1,310 - ₱100,000
Commercial: ₱2,750 - ₱105,000
14 streets
Sawang Calero
Residential: ₱13,500 - ₱100,000
Commercial: ₱22,500 - ₱105,000
18 streets
Sinsin
Residential: ₱1,310 - ₱100,000
Commercial: ₱2,250 - ₱105,000
8 streets
South Reclamation Project
Residential: ₱40,000 - ₱75,000
Commercial: ₱75,000 - ₱105,000
6 streets
South Road Properties (South Reclamation Project)
Residential: ₱55,000 - ₱112,500
Commercial: ₱85,000 - ₱130,000
15 streets
Sudlon I
Residential: ₱1,310 - ₱100,000
Commercial: ₱2,250 - ₱105,000
8 streets
Sudlon II
Residential: ₱1,310 - ₱100,000
Commercial: ₱2,250 - ₱105,000
8 streets
Tabunan
Residential: ₱1,310 - ₱100,000
Commercial: ₱2,250 - ₱105,000
8 streets
Tagbao
Residential: ₱1,310 - ₱100,000
Commercial: ₱2,250 - ₱105,000
8 streets
Tisa
Residential: ₱5,990 - ₱100,000
Commercial: ₱19,500 - ₱105,000
88 streets
To-Ong Pardo
Residential: ₱1,310 - ₱100,000
Commercial: ₱2,250 - ₱105,000
8 streets

Other Cities in Cebu

City of Cebu₱39,897/sqmCity of Mandaue₱17,295/sqmCity of Talisay₱8,425/sqmCity of Lapu-Lapu₱7,815/sqmMinglanilla₱6,079/sqm
About These Values

These zonal values are published by BIR RDO 081, 082 (Cebu City North, Cebu City South) and represent the minimum taxable value per square meter for properties in City of Cebu.

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 City of Cebu: 2024-01-05. 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).