City of Cebu, Cebu · RDO 081 (Cebu City North)
Data last verified 2026-06-17 · see recent updates
DO 054-2023 · BIR schedule effectivity: 2023-10-06
Cebu Port Area is a barangay in Cebu, Cebu with 46 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 081 (Cebu City North), based on the BIR Department Order covering Cebu Port Area. The average residential zonal value across classified streets is ₱134,000/sqm (median ₱132,500/sqm). Street-level residential values range from ₱117,500 to ₱163,500 per square meter. The highest-valued residential street is Galleria Residences at ₱163,500/sqm. Commercial zonal values reach up to ₱157,300/sqm. The majority of classified streets (97.8%) 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 Cebu Port Area.
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 Cebu Port Area barangay-level residential value of ₱134,000/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 |
|---|---|---|---|---|---|---|
| Cebu Port Area | - | - | - | - | - | - |
↳ 1st St (3rd Ave Ext) | - | ₱52,500 | - | - | - | - |
↳ 2nd St (6th Ave Ext)(Mj Cuenco - P Canal) | - | ₱52,500 | - | - | - | - |
↳ 3rd St East (Road West 1)(Maxilom - C Creek) | - | ₱52,500 | - | - | - | - |
↳ 3rd St West (Road East 1)(Maxilom - C Creek) | - | ₱52,500 | - | - | - | - |
↳ 4th St (Road 5)(Maxilom - C Creek) | - | ₱52,500 | - | - | - | - |
↳ 5th St East (Ad East 3)(Maxilom - C Creek) | - | ₱52,500 | - | - | - | - |
↳ 5th St West (Ad West 3)(Maxilom - C Creek) | - | ₱52,500 | - | - | - | - |
↳ 6th St (3rd Ave)(Maxilom - C Creek) | - | ₱52,500 | - | - | - | - |
↳ Barangay St (1st St)(Maxilom - C Creek) | - | ₱52,500 | - | - | - | - |
↳ Cabahug St (2nd St)(Maxilom - C Creek) | - | ₱52,500 | - | - | - | - |
↳ City Hall Civic Center(Queen City Gardens) | - | ₱59,000 | - | - | - | - |
↳ City Hall Civic Center(San Jose dela Montana) | - | ₱57,500 | - | - | - | - |
↳ City Hall Civic Center(S Osmena Jr. Ave.) | - | ₱55,000 | - | - | - | - |
↳ City Hall Civic Center(T. Padilla St) | - | ₱52,500 | - | - | - | - |
↳ City Hall Civic Center(7th St (13th St)) | - | ₱52,500 | - | - | - | - |
↳ City Hall Civic Center(2nd Avenue) | - | ₱52,500 | - | - | - | - |
↳ City Hall Civic Center(Port Center Ave (10th)) | - | ₱52,500 | - | - | - | - |
↳ City Hall Civic Center(10th St (6th St)) | - | ₱52,500 | - | - | - | - |
↳ City Hall Civic Center(Bangka St) | - | ₱52,500 | - | - | - | - |
↳ City Hall Civic Center(Barko St) | - | ₱52,500 | - | - | - | - |
↳ City Hall Civic Center(Ludo Mem. Park) | - | ₱50,000 | - | - | - | - |
↳ Humabon Avenue (4th Ave)(Barko St) | - | ₱52,500 | - | - | - | - |
↳ Independencia St (3rd St)(Barko St) | - | ₱56,500 | - | - | - | - |
↳ Kalipayan St (8th St)(Barko St) | - | ₱56,500 | - | - | - | - |
↳ Lapu Lapu Ave (7th Ave)(Mixed Balintawak-Mag) | - | ₱54,000 | - | - | - | - |
↳ Lapu Lapu Ave (7th Ave)(Superblock/Legaspi-Osmena) | - | ₱52,500 | - | - | - | - |
↳ Lapu Lapu Loop (6th Ave)(Mixed Balintawak-Mag) | - | ₱52,500 | - | - | - | - |
↳ Pepsi St (8th Ave)(Mixed Balintawak-Mag) | - | ₱52,500 | - | - | - | - |
↳ Port Areas(Quezon Blvd) | - | ₱56,500 | - | - | - | - |
↳ Port Areas(Arellano Blvd (1st Ave)) | - | ₱56,500 | - | - | - | - |
↳ Port Areas(Osmena Jr. Ave) | - | ₱56,500 | - | - | - | - |
↳ Port Areas(1st Ave (6th Ave)) | - | ₱53,000 | - | - | - | - |
↳ Port Areas(T. Padilla Ext) | - | ₱52,500 | - | - | - | - |
↳ Port Center Ave (5th Ave)(T. Padilla Ext) | - | ₱52,500 | - | - | - | - |
↳ S. Osmena Jr Ave (2nd Ave)(Superblock) | - | ₱61,500 | - | - | - | - |
↳ S. Osmena Jr Ave (2nd Ave)(Mixed) | - | ₱57,500 | - | - | - | - |
↳ San Jose dela Montana Ave(Mixed) | - | ₱52,500 | - | - | - | - |
↳ Stp Court (6th Ave)(Mixed) | - | ₱56,500 | - | - | - | - |
↳ All Other Streets(Mixed) | - | ₱50,000 | - | - | - | - |
↳ Cifc Condo(Mixed) | - | ₱122,500 | - | - | - | ₱122,500 |
↳ Parking Slot(Mixed) | - | - | - | ₱70,000 | - | - |
↳ Galleria Residences(Gen. Maxilom Ave. Ext-S Osmena Jr Blvd.) | ₱163,500 | ₱140,000 | - | ₱100,600 | ₱163,500 | ₱140,000 |
↳ Parthenon Residences *****(J. de Veyra St.) | ₱132,500 | ₱149,500 | - | ₱80,850 | ₱132,500 | ₱149,500 |
↳ San Marino *****(J. de Veyra St.) | ₱121,500 | ₱139,700 | - | ₱70,000 | ₱121,500 | ₱139,700 |
↳ Sun Vida Tower ****(Juan Luna Avenue) | ₱135,000 | ₱157,300 | - | ₱82,500 | ₱135,000 | ₱157,300 |
↳ All Other Condominiums(Juan Luna Avenue) | ₱117,500 | ₱121,500 | - | ₱66,000 | ₱117,500 | ₱121,500 |
Footnotes
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These zonal values are published by BIR RDO 081 (Cebu City North) and represent the minimum taxable value per square meter for properties in CEBU PORT AREA, City of Cebu.
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.