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ToolsZonal ValuesCebuCity of CebuLahug

BIR Zonal Values in Brgy. Lahug, City of Cebu

City of Cebu, Cebu · RDO 081 (Cebu City North)

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

DO 054-2023 · BIR schedule effectivity: 2023-10-06

PSGC 0730600041

Lahug Zonal Value Summary (2026)

Lahug is a barangay in Cebu, Cebu with 76 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 Lahug. The average residential zonal value across classified streets is ₱57,025/sqm (median ₱35,000/sqm). Street-level residential values range from ₱24,000 to ₱175,000 per square meter. The highest-valued residential street is 128 Nivel Hills Tower 1 & 2 at ₱175,000/sqm. Commercial zonal values reach up to ₱200,000/sqm. The majority of classified streets (77.6%) carry residential 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 Lahug.

Avg. Residential
₱57,025
/sqm
Avg. Commercial
₱95,955
/sqm
Industrial
-

Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.

Estimate Your Property Tax in Lahug

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

Based on Lahug barangay-level residential value of ₱57,025/sqm

Zonal Basis
₱5,702,500
100 sqm x ₱57,025
Capital Gains Tax (6%)
₱342,150
Documentary Stamp Tax (1.5%)
₱85,538
Estimated Total (CGT + DST)
₱427,688

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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Zone Type Distribution

Residential59 of 76 streets (77.6%)
Commercial22 of 76 streets (28.9%)

Street Rankings

Top 5 Highest Residential
  1. 1.128 Nivel Hills Tower 1 & 2(Middle Nivel Hills Road)₱175,000/sqm
  2. 2.32 Sanson By Rockwell(Sanson Road)₱161,000/sqm
  3. 3.Vertex Central(Archbishop Reyes Ave.)₱155,000/sqm
  4. 4.The Median(La Guardia Extension)₱122,500/sqm
  5. 5.Edades Residences(Pilapil Townhomes Condo)₱117,500/sqm
Top 5 Most Affordable
  1. 1.Road to Busay(Cebu Plaza-Egglings)₱24,000/sqm
  2. 2.All Other Subdivision(To Camp Marina)₱26,500/sqm
  3. 3.Rosal St(Cebu Plaza-Egglings)₱28,500/sqm
  4. 4.Bc Homes (Pc Homes)(To Camp Marina)₱28,500/sqm
  5. 5.Peace Valley(Road to Camp Marina)₱29,000/sqm
Top 3 Commercial Streets
  1. 1.128 Nivel Hills Tower 1 & 2(Middle Nivel Hills Road)₱200,000/sqm
  2. 2.Cebu Exchange Tower₱195,000/sqm
  3. 3.Vertex Central(Archbishop Reyes Ave.)₱180,000/sqm

Streets by Vicinity

To Camp Marina
14 streets|Avg ₱29,143/sqm
  • Gotianuy Subd₱29,000
  • Grenvalley Subd₱29,000
  • Manuel Dy Subd₱29,000
  • Opra Village₱29,000
  • Bc Homes (Pc Homes)₱28,500
  • +9 more streets
Archbishop Reyes Ave.
5 streets|Avg ₱120,375/sqm
  • Parkingno residential value
  • Avenir Condo₱112,500
  • Vertu Residences₱115,000
  • Vertex Central₱155,000
  • All Other Condominiums₱99,000
Opra Ville Villa Apas
3 streets|Avg ₱32,667/sqm
  • Capitol Cebu Cy Zoo₱32,000
  • Don Marcelo Regner St₱32,000
  • Don Modesta Singson Gaisano St₱34,000
Salinas-Padget Cmpd
3 streets|Avg ₱59,833/sqm
  • Gorordo Ave₱87,000
  • Juana St₱46,500
  • Kamagong St₱46,000
Bbrc-Arch Reyes Ave
3 streets|Avg ₱49,500/sqm
  • Kamagong Stno residential value
  • La Guardia₱52,000
  • La Guardia Ext₱47,000
Fulton St
3 streets|Avg ₱41,667/sqm
  • Marconi St₱47,000
  • Molave St₱43,000
  • Pc Hills₱35,000
Cebu Plaza-Egglings
3 streets|Avg ₱27,167/sqm
  • Road to Busay₱24,000
  • Rd to Green Valley₱29,000
  • Rosal St₱28,500
Salinas Drive
3 streets|Avg ₱107,500/sqm
  • Parkingno residential value
  • Mivesa Garden Residences₱107,500
  • 128 Nivel Hills Tower 1 & 2no residential value
Salinas Drive-Stephenson
2 streets|Avg ₱47,250/sqm
  • Edison St₱47,000
  • Fulton St₱47,500
Road to Camp Marina
2 streets|Avg ₱29,000/sqm
  • Peace Valley₱29,000
  • Rd to Boy Scout Camp₱29,000
Streets
76
Median Residential
₱35,000
Residential Range
₱24,000-₱175,000
Avg Commercial
₱95,955

Zonal Values by Street

LocationResidentialCommercialIndustrialPSRCCC
Lahug------
↳ Amon Trading Port
₱42,000-----
↳ Arch Reyes Ave
-₱102,500----
↳ Buffalo Golf Course
₱42,000-----
↳ Capitol Cebu Cy Zoo(Opra Vill-Villalon)
₱33,000-----
↳ Capitol Cebu Cy Zoo(Beverly Hills-Opra Vill)
-₱33,000----
↳ Capitol Cebu Cy Zoo(Opra Ville Villa Apas)
₱32,000-----
↳ Don Marcelo Regner St(Opra Ville Villa Apas)
₱32,000-----
↳ Don Modesta Singson Gaisano St(Opra Ville Villa Apas)
₱34,000-----
↳ Edison St(Salinas Drive-Stephenson)
₱47,000₱57,000----
↳ Fulton St(Salinas Drive-Stephenson)
₱47,500₱57,000----
↳ Gorordo Ave(Salinas-Padget Cmpd)
₱87,000₱106,000----
↳ Juana St(Salinas-Padget Cmpd)
₱46,500-----
↳ Kamagong St(Bbrc-Arch Reyes Ave)
-₱57,000----
↳ Kamagong St(Salinas-Padget Cmpd)
₱46,000-----
↳ La Guardia(Bbrc-Arch Reyes Ave)
₱52,000₱56,000----
↳ La Guardia Ext(Bbrc-Arch Reyes Ave)
₱47,000₱56,000----
↳ Marconi St(Fulton St)
₱47,000₱56,000----
↳ Molave St(Fulton St)
₱43,000₱54,000----
↳ Pc Hills(Fulton St)
₱35,000-----
↳ Peace Valley(Road to Camp Marina)
₱29,000-----
↳ Rd to Boy Scout Camp(Road to Camp Marina)
₱29,000-----
↳ Rd to Holy Family(Retreat House)
₱29,000-----
↳ Rd to Villar Recording(Retreat House)
₱29,000-----
↳ Road to Busay(Cebu-Plaza-Salinas Dr)
₱35,000₱40,000----
↳ Road to Busay(Cebu Plaza-Egglings)
₱24,000₱38,000----
↳ Rd to Green Valley(Cebu Plaza-Egglings)
₱29,000-----
↳ Rosal St(Cebu Plaza-Egglings)
₱28,500-----
↳ Salinas Drive(Junction Gorordo-Bbrc)
₱74,000₱112,500----
↳ Salinas Drive(Bbrc-Arc Reyes Ave (Bdry))
₱79,000₱97,000----
↳ Salinas Drive(It Park)
-₱135,000----
↳ Salinas Drive Ext(Junction Gorordo-Dead End)
₱76,000₱94,000----
↳ Beverly Glen Subd
₱39,500-----
↳ Beverly Hills Subd
₱44,500-----
↳ Elisa Valley Subd
₱29,000-----
↳ Gemsville Subd
₱30,000-----
↳ Golden Valley Subd/Golden Sun Valley
₱29,000-----
↳ Gotianuy Subd(To Camp Marina)
₱29,000-----
↳ Grenvalley Subd(To Camp Marina)
₱29,000-----
↳ Manuel Dy Subd(To Camp Marina)
₱29,000-----
↳ Opra Village(To Camp Marina)
₱29,000-----
↳ Bc Homes (Pc Homes)(To Camp Marina)
₱28,500-----
↳ Hacienda Salinas *(To Camp Marina)
₱30,000-----
↳ Padget Compound Road(To Camp Marina)
₱29,000-----
↳ Sanjer Casville Subd(To Camp Marina)
₱30,000-----
↳ Sanson Subd(To Camp Marina)
₱30,000-----
↳ Seno Subd(To Camp Marina)
₱29,500-----
↳ Sunset Subd(To Camp Marina)
₱29,500-----
↳ Unchuan Subd(To Camp Marina)
₱29,500-----
↳ Villalon Subd(To Camp Marina)
₱29,500-----
↳ All Other Subdivision(To Camp Marina)
₱26,500-----
↳ Parking City Central Condo(Park City Central Condo)
₱100,000---₱100,000-
↳ Parking Slot(Park City Central Condo)
---₱79,000--
↳ Parkingslot(Pilapil Townhomes Condo)
---₱79,000--
↳ Edades Residences(Pilapil Townhomes Condo)
₱117,500---₱117,500-
↳ Parking(Archbishop Reyes Ave.)
---₱82,500--
↳ Parking(Salinas Drive)
---₱79,000--
↳ Parking(Sanson Road)
---₱78,500--
↳ Parking(Molave Street)
---₱77,500--
↳ Padgett Place(Molave Street)
₱117,500---₱117,500-
↳ Mivesa Garden Residences(Salinas Drive)
₱107,500---₱107,500-
↳ 32 Sanson By Rockwell(Sanson Road)
₱161,000---₱161,000-
↳ Avenir Condo(Archbishop Reyes Ave.)
₱112,500₱132,500--₱112,500₱132,500
↳ Avenir Condo(Middle Nivel Hills Road)
---₱82,500--
↳ 128 Nivel Hills Tower 1 & 2 *(Middle Nivel Hills Road)
₱175,000₱200,000--₱175,000₱200,000
↳ 128 Nivel Hills Tower 1 & 2 *(Salinas Drive)
---₱107,500--
↳ Cebu Exchange Tower *
-₱195,000---₱195,000
↳ Cebu Exchange Tower *(La Guardia Extension)
---₱115,000--
↳ The Median *(La Guardia Extension)
₱122,500₱140,000--₱122,500₱140,000
↳ The Median *(Gemsville Subdivision)
---₱80,000--
↳ Corabes Tower *(Gemsville Subdivision)
₱115,000---₱115,000-
↳ Corabes Tower *(Laguerta Ext-Salinas Drive)
---₱80,000--
↳ Lahug Prime Residences *(Laguerta Ext-Salinas Drive)
₱112,500---₱112,500-
↳ Lahug Prime Residences *(Salinas Drive Ext.)
---₱79,000--
↳ Vertu Residences *(Archbishop Reyes Ave.)
₱115,000---₱115,000-
↳ Vertex Central *(Archbishop Reyes Ave.)
₱155,000₱180,000-₱96,500₱155,000₱180,000
↳ All Other Condominiums(Archbishop Reyes Ave.)
₱99,000₱112,500-₱79,000₱99,000₱112,500

Footnotes

*
New

Frequently Asked Questions about Lahug

What is the BIR zonal value in Lahug, City of Cebu?
The average residential zonal value across classified streets in Lahug is ₱57,025/sqm (median ₱35,000/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱24,000 to ₱175,000/sqm across 76 classified streets. These values are published by BIR RDO 081 (Cebu City North).
Which street has the highest zonal value in Lahug?
128 Nivel Hills Tower 1 & 2 has the highest residential zonal value in Lahug at ₱175,000 per square meter. It is located Middle Nivel Hills Road. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Lahug?
The most affordable street-level residential zonal value in Lahug is ₱24,000/sqm, found on Road to Busay. It is located Cebu Plaza-Egglings. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Lahug?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the average residential zonal value of ₱57,025/sqm, a 100 sqm lot would have a CGT of approximately ₱342,150 and a DST of approximately ₱85,538. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in Lahug?
There are 76 streets with published BIR zonal value classifications in Lahug, City of Cebu. The breakdown by zone type: 59 residential (77.6%), 22 commercial (28.9%).
What is the commercial zonal value in Lahug?
The average commercial zonal value across classified streets in Lahug is ₱95,955/sqm. At the street level, commercial values go up to ₱200,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Cebu

AdlaonAgsungotApasBabagBacayanBanilad
About These Values

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

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

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 Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.