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 0730600022
Central is a barangay in Cebu, Cebu with 41 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 Central. The average residential zonal value across classified streets is ₱98,000/sqm (median ₱92,500/sqm). Street-level residential values range from ₱55,000 to ₱180,000 per square meter. The highest-valued residential street is Horizons 101 at ₱180,000/sqm. Commercial zonal values reach up to ₱209,000/sqm. The majority of classified streets (97.6%) 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 Central.
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 Central barangay-level residential value of ₱98,000/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 |
|---|---|---|---|---|---|---|
| Central | - | - | - | - | - | - |
↳ Colon St.(Pres. Osmena Sr Blvd-D. Jakosalem St.) | - | ₱102,500 | - | - | - | - |
↳ D. Jakosalem St.(Pres S Osmena Sr Blvd-Quezon Blvd) | - | ₱85,000 | - | - | - | - |
↳ D Jakosalem St(Landon-Gen Maxilom) | - | ₱67,500 | - | - | - | - |
↳ F Gonzales St.(Pres S Osmeña Sr Blvd-Mc Briones St) | - | ₱85,000 | - | - | - | - |
↳ F Gonzales St.(Mc Briones St-F Gonzales St) | - | ₱85,000 | - | - | - | - |
↳ Juez Borromeo St.(Mc Briones St-F Gonzales St) | - | ₱85,000 | - | - | - | - |
↳ Lincoln St(Plaridel St-F Gonzales St) | - | ₱85,000 | - | - | - | - |
↳ M.C. Briones St.(F. Gonzales St.-Magallanes St) | - | ₱85,000 | - | - | - | - |
↳ M.C. Briones St.(Magallanes St-Mc Briones St) | - | ₱85,000 | - | - | - | - |
↳ M.C. Briones St.(Plaridel St.-Mj Cuenco Ave.) | - | ₱85,000 | - | - | - | - |
↳ Magallanes St.(V.Gullas St (Manalili)-D. Jakosalem St) | - | ₱85,000 | - | - | - | - |
↳ Magallanes St.(P Lopez St-V Gullas St (Manalili)) | - | ₱85,000 | - | - | - | - |
↳ Magallanes St.(D Jakosalem St-P Burgos St) | - | ₱85,000 | - | - | - | - |
↳ Magallanes St.(P Burgos St-Mj Cuenco Ave) | - | ₱85,000 | - | - | - | - |
↳ P Burgos St(Pres S Osmena Sr Blvd-Quezon Blvd.) | - | ₱85,000 | - | - | - | - |
↳ P Lopez St(Colon St-Balintawak) | - | ₱85,000 | - | - | - | - |
↳ P Lopez St(Balintawak-Borromeo St) | - | ₱85,000 | - | - | - | - |
↳ P Lopez St(Borromeo St-Magallanes St) | - | ₱85,000 | - | - | - | - |
↳ P. Gullas St(Pres Osmeña Sr Blvd-Juez Borromeo St) | - | ₱85,000 | - | - | - | - |
↳ Plaridel St(Pres Osmena Sr Blvd-M C Briones St) | - | ₱85,000 | - | - | - | - |
↳ Plaridel St(Mc Briones St-Quezon Blvd (Legaspi St)) | - | ₱85,000 | - | - | - | - |
↳ Pres Osmena Sr. Blvd(V Gullas St (Manalili)-P. Burgos St) | - | ₱102,500 | - | - | - | - |
↳ Pres Osmena Sr. Blvd(Colon St-V Gullas St.(Manalili)- P. Burgos St) | - | ₱102,500 | - | - | - | - |
↳ Pres Osmena Sr Blvd(P Burgos St-Mj Cuenco Ave.) | - | ₱102,500 | - | - | - | - |
↳ V Gullas St. (Manalili St)(Pres Osmena Sr Blvd-Magallanes St) | - | ₱90,600 | - | - | - | - |
↳ All Other Streets(Pres Osmena Sr Blvd-Magallanes St) | ₱65,000 | ₱75,000 | - | - | - | - |
↳ All Other Streets(Interior) | ₱55,000 | - | - | - | - | - |
↳ All Other Streets(F Ramos-Jakosalem) | - | ₱45,500 | - | - | - | - |
↳ 17 Storeys & Up *(Interior) | ₱100,000 | ₱105,000 | - | ₱65,000 | ₱100,000 | ₱105,000 |
↳ 8 - 16 Storeys *(Interior) | ₱95,000 | ₱100,000 | - | ₱60,000 | ₱95,000 | ₱100,000 |
↳ 1 - 7 Storeys *(Interior) | ₱90,000 | ₱95,000 | - | ₱60,000 | ₱90,000 | ₱95,000 |
↳ Socialized / Low-Cost *(Interior) | ₱80,000 | ₱85,000 | - | ₱50,000 | ₱80,000 | ₱85,000 |
↳ R Ramos St(Maxilom-Villanueva) | - | ₱86,500 | - | - | - | - |
↳ F Ramos St(Villanueva-Jakosalem) | - | ₱75,500 | - | - | - | - |
↳ Gen Echavez Ext(F Ramos-Jakosalem St) | - | ₱58,000 | - | - | - | - |
↳ Gen Maxilom Ave(J Osmena-Jakosalem St) | - | ₱95,800 | - | - | - | - |
↳ Gen. Junquera Ext(J Osmena-Jakosalem St) | - | ₱83,000 | - | - | - | - |
↳ Rr Landon St(Junquera-Jakosalem) | - | ₱80,000 | - | - | - | - |
↳ V Ranudo St(F Ramos-Jakosalem) | - | ₱70,500 | - | - | - | - |
↳ Horizons 101 *(Mango Avenue) | ₱180,000 | ₱209,000 | - | ₱114,500 | ₱180,000 | ₱209,000 |
↳ All Other Condominiums *(Mango Avenue) | ₱119,000 | ₱134,500 | - | ₱76,000 | ₱119,000 | ₱134,500 |
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 Central, 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.