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
PSGC 0730600044
Luz is a barangay in Cebu, Cebu with 37 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 Luz. The average residential zonal value across classified streets is ₱63,420/sqm (median ₱28,125/sqm). Street-level residential values range from ₱28,125 to ₱207,000 per square meter. The highest-valued residential street is The Alcoves at ₱207,000/sqm. Commercial zonal values reach up to ₱243,000/sqm. The majority of classified streets (67.6%) 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 Luz.
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 Luz barangay-level residential value of ₱63,420/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 |
|---|---|---|---|---|---|---|
| Luz | - | - | - | - | - | - |
↳ Access Road to Ayala | ₱83,500 | ₱96,750 | - | - | - | - |
↳ Arch Reyes Ave(N Escario-J Luna Ave) | - | ₱102,500 | - | - | - | - |
↳ Cabantan St(Arch Reyes-New Era) | ₱51,250 | ₱64,500 | - | - | - | - |
↳ Cebu Business Park(Lot No 1) | - | ₱206,750 | - | - | - | - |
↳ Cebu Business Park(Lot Nos 4-6) | - | ₱206,750 | - | - | - | - |
↳ Mindanao Avenue(Road Lor Nos 2,3,5,7,&8) | - | ₱206,750 | - | - | - | - |
↳ Bohol St.(Lot No 9) | - | ₱206,750 | - | - | - | - |
↳ Siquijor St.(Lot Nos 18-22) | - | ₱212,500 | - | - | - | - |
↳ Camotes Road(Lot Nos 24-31) | - | ₱212,500 | - | - | - | - |
↳ Camotes Road(Lot No.34) | - | ₱212,500 | - | - | - | - |
↳ Juan Luna Ave(Arch Reyes-New Era) | - | ₱102,765 | - | - | - | - |
↳ New Era St(Cabantan St-J Luna) | - | ₱61,450 | - | - | - | - |
↳ All Other Streets /Unnamed Streets(Cabantan St-J Luna) | ₱42,750 | ₱46,540 | - | - | - | - |
↳ Sitio Zapatera(City Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio Abellana(City Lot/ Provincial Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio City Central(City Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio Sto. Nino I(Provincial Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio Lubi(Cmp) | ₱28,125 | - | - | - | - | - |
↳ Sitio Sta.Cruz(Provincial Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio San Vicente(Provincial Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio Sto. Nino III(Provincial Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio Sambag(Provincial Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio Nangka(Cmp) | ₱28,125 | - | - | - | - | - |
↳ Sitio San Roque(Provincial Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio San Antonio(Provincial Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio Sto. Nino II(Provincial Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio Kalinaw(Provincial Lot) | ₱28,125 | - | - | - | - | - |
↳ Sitio Mabuhay(Cmp) | ₱28,125 | - | - | - | - | - |
↳ Sitio New Era(Provincial Lot) | ₱28,125 | - | - | - | - | - |
↳ Pag-Ibig Wtc Tower(Provincial Lot) | ₱171,000 | - | - | - | ₱171,000 | - |
↳ Parking Slot(Provincial Lot) | - | - | - | ₱56,250 | - | - |
↳ Park Point Residences(Luzon Avenue , Cbp) | ₱182,000 | - | - | ₱95,000 | ₱182,000 | - |
↳ Apple One Equicom Tower New *(Cbp Mindanao Ave. Cor. Biliran Rd.) | ₱127,500 | ₱132,500 | - | ₱95,000 | ₱127,500 | ₱132,500 |
↳ The Alcoves(Luzon Avenue , Cbp) | ₱207,000 | ₱243,000 | - | ₱110,000 | ₱207,000 | ₱243,000 |
↳ Latitude Corporate Center New *(Luzon Avenue , Cbp) | - | ₱172,500 | - | ₱95,000 | - | ₱172,500 |
↳ Taft Eastgate Condominium New *(Pope John Paul II Ave Cor. Cardinal Rosales Ave. Cebu City) | ₱158,000 | ₱179,600 | - | ₱90,000 | ₱158,000 | ₱179,600 |
↳ All Other Condominiums(Pope John Paul II Ave Cor. Cardinal Rosales Ave. Cebu City) | ₱112,500 | ₱131,500 | - | ₱88,500 | ₱112,500 | ₱131,500 |
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 Luz, 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.