City of Cebu, Cebu · RDO 082 (Cebu City South)
Also drawn from RDO 081 (Cebu City North)
Data last verified 2026-06-13 · see recent updates
DO 86-2023 · BIR schedule effectivity: 2024-01-05
PSGC 0730600020
Capitol Site is a barangay in Cebu, Cebu with 55 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 082 (Cebu City South), based on the BIR Department Order covering Capitol Site. The average residential zonal value across classified streets is ₱68,680/sqm (median ₱52,000/sqm). Street-level residential values range from ₱33,400 to ₱176,500 per square meter. The highest-valued residential street is Be Residences Uptown at ₱176,500/sqm. Commercial zonal values reach up to ₱209,800/sqm. The majority of classified streets (81.8%) carry commercial zoning. These values are used by the BIR as the minimum basis for computing capital gains tax and documentary stamp tax on property transactions in Capitol Site.
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Capitol Site barangay-level residential value of ₱68,680/sqm
This is an estimate based on the BIR zonal value only. Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Transfer tax (varies by LGU) and other fees are not included. Consult a licensed tax professional for exact computations.
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| Location | Residential | Commercial | Industrial | PS | RC | CC | Institutional |
|---|---|---|---|---|---|---|---|
| Capitol Site | - | - | - | - | - | - | - |
↳ A. Climaco St. * | ₱60,000 | ₱75,000 | - | - | - | - | - |
↳ B Rodriguez St ****(C. Rodriguez St-Fuente Osmena Rotunda) | - | ₱87,500 | - | - | - | - | - |
↳ B Rodriguez St ****(Guadalupe River-C. Rodriguez St.(Waling-Waling St)) | - | ₱87,500 | - | - | - | - | - |
↳ C. Rodriguez St. *(Guadalupe River-C. Rodriguez St.(Waling-Waling St)) | ₱60,000 | ₱75,000 | - | - | - | - | - |
↳ Don Gil Garcia St(P Rodriguez Sr-Pres. Osmena Blvd) | - | ₱75,000 | - | - | - | - | - |
↳ Don Gil Garcia St(N Escario St-Dead End (Nbi)) | - | ₱75,000 | - | - | - | - | - |
↳ Don Gil Garcia St(N Escario St-B Rodriguez St.) | - | ₱75,000 | - | - | - | - | - |
↳ Don Jose Avila St.(N Escario St-B Rodriguez St.) | - | ₱62,400 | - | - | - | - | - |
↳ Don Mariano Cui St.(N Escario St. -B Rodriguez St.) | - | ₱56,800 | - | - | - | - | - |
↳ Dept. of Agriculture Compound *(Compound & Other Gov't. Offices) | ₱55,000 | - | - | - | - | - | ₱60,000 |
↳ Dept. of Agriculture Compound *(Dept of Agriculture Compound, Fuel) | - | ₱65,000 | - | - | - | - | - |
↳ Fuente Osmeña(B. Rodriguez St.) | - | ₱82,600 | - | - | - | - | - |
↳ J Llorente St(Osmena Blvd-J Osmena) | - | ₱73,000 | - | - | - | - | - |
↳ J Llorente St(Walingwaling-Pres. Osmena Blvd) | - | ₱61,000 | - | - | - | - | - |
↳ M Velez St(Guad Rvr-Don G Garcia) | - | ₱61,000 | - | - | - | - | - |
↳ N Escario St.(J Osmena-G Garcia) | - | ₱73,000 | - | - | - | - | - |
↳ N. Escario St. (M. Escario St)(Don Gil Garcia-Pres. Osmena Blvd.) | - | ₱65,200 | - | - | - | - | - |
↳ Mirasol St(Don Gil Garcia-Pres. Osmena Blvd.) | - | ₱61,000 | - | - | - | - | - |
↳ N Rafols St(J Osmena-G Garcia) | - | ₱73,000 | - | - | - | - | - |
↳ N Rafols St.(Jasmin St)(P Rodriguez St.-Pres. Osmena Blvd) | - | ₱61,000 | - | - | - | - | - |
↳ Orchid St(N Escario St.-N.Rafols St.(Jasmin St.)) | - | ₱61,000 | - | - | - | - | - |
↳ P. Rodriguez St. (Sampaguita St.)(N Escario St.-N.Rafols St.(Jasmin St.)) | - | ₱61,000 | - | - | - | - | - |
↳ Pres Osmena Blvd ****(Fuente Osmena Rotunda-N Escario St.) | - | ₱105,000 | - | - | - | - | - |
↳ Pres Osmena Blvd(Osmena-Rtda Escario) | - | ₱105,000 | - | - | - | - | - |
↳ Waling-Waling St.(Fuente Osmena Rotunda-N Escario St.) | - | ₱61,000 | - | - | - | - | - |
↳ All Other Streets(Fuente Osmena Rotunda-N Escario St.) | ₱41,200 | ₱50,400 | - | - | - | - | - |
↳ All Other Streets(Osmena-Rtda Escario) | ₱38,000 | ₱51,500 | - | - | - | - | - |
↳ All Other Streets(Interior) | ₱33,400 | - | - | - | - | - | - |
↳ City Soho(B. Rodriguez St.) | ₱115,000 | ₱120,000 | - | ₱80,000 | - | - | - |
↳ 17 Storeys & Up *(B. Rodriguez St.) | ₱100,000 | ₱105,000 | - | ₱65,000 | ₱100,000 | ₱105,000 | - |
↳ 8 - 16 Storeys *(B. Rodriguez St.) | ₱95,000 | ₱100,000 | - | ₱60,000 | ₱95,000 | ₱100,000 | - |
↳ 1 - 7 Storeys *(B. Rodriguez St.) | ₱90,000 | ₱95,000 | - | ₱60,000 | ₱90,000 | ₱95,000 | - |
↳ Socialized / Low-Cost *(B. Rodriguez St.) | ₱80,000 | ₱85,000 | - | ₱50,000 | ₱80,000 | ₱85,000 | - |
↳ Capitol Cebu Cy Zoo(Villalon Res-Ccg) | ₱42,000 | - | - | - | - | - | - |
↳ Capitol Cebu Cy Zoo(Escario-Villalon Res) | ₱42,000 | - | - | - | - | - | - |
↳ Clavano St(Junc Rd-Cebu City Z00 (Junc Rd)) | ₱43,500 | - | - | - | - | - | - |
↳ Clavano St(Escario St-Montalban Subd) | ₱43,000 | - | - | - | - | - | - |
↳ Don Gil Garcia Ext(Junc Rd-Cebu City Z00 (Junc Rd)) | - | ₱81,000 | - | - | - | - | - |
↳ Don Gil Garcia St. Ext. 1& 2 (Back of Capitol) *(Junc Rd-Cebu City Z00 (Junc Rd)) | - | ₱71,000 | - | - | - | - | - |
↳ Don J Avila St(Osmena Blvd-Kamputhaw Bdry) | - | ₱81,000 | - | - | - | - | - |
↳ East Capitol Site(Osmena Blvd-Kamputhaw Bdry) | - | ₱81,000 | - | - | - | - | - |
↳ F. Ramos Ext(Ma Cristina St) | - | ₱81,000 | - | - | - | - | - |
↳ Gen Maxilom St(Osmena Blvd-Kamputhaw Bdry) | - | ₱105,000 | - | - | - | - | - |
↳ Juana Osmena St(Maxilom-Aboitiz) | - | ₱69,500 | - | - | - | - | - |
↳ Juana Osmena St(Aboitiz-N Escario) | - | ₱69,500 | - | - | - | - | - |
↳ Juana Osmena St(Escario-Junction Road) | ₱49,000 | - | - | - | - | - | - |
↳ Juana Osmena St(Junction-Ccgc) | ₱49,000 | - | - | - | - | - | - |
↳ M Velez Ext (Mvelez St)(Guad Rvr-Don G Garcia) | - | ₱68,000 | - | - | - | - | - |
↳ Ma Cristina St (Mp Yap)(Guad Rvr-Don G Garcia) | - | ₱73,000 | - | - | - | - | - |
↳ Ma Cristina Ext(Guad Rvr-Don G Garcia) | - | ₱73,000 | - | - | - | - | - |
↳ Manuel Zosa St (Gov Rosas)(Guad Rvr-Don G Garcia) | - | ₱73,000 | - | - | - | - | - |
↳ Capitol Residences *(Osmena-Rtda Escario) | ₱48,500 | - | - | - | - | - | - |
↳ Be Residences Uptown *(Juana Osmena St.) | ₱176,500 | ₱209,800 | - | ₱94,000 | ₱176,500 | ₱209,800 | - |
↳ All Other Condominiums *(Juana Osmena St.) | - | ₱91,000 | - | - | - | ₱91,000 | - |
↳ (8 Storeys and Above) *(Juana Osmena St.) | ₱112,500 | - | - | ₱75,500 | ₱112,500 | - | - |
Footnotes
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These zonal values are published by BIR RDO 082 (Cebu City South) and represent the minimum taxable value per square meter for properties in Capitol Site, City of Cebu. Some streets in this barangay were last revalued under Department Orders published by RDO 081 (Cebu City North).
Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
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.