City of Cebu, Cebu · RDO 082 (Cebu City South)
Data last verified 2026-06-17 · see recent updates
DO 86-2023 · BIR schedule effectivity: 2024-01-05
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Sambag II is a barangay in Cebu, Cebu with 31 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 Sambag II. The average residential zonal value across classified streets is ₱50,429/sqm (median ₱38,250/sqm). Street-level residential values range from ₱9,200 to ₱105,000 per square meter. The highest-valued residential street is Uniplace @ Swu Village T-1 at ₱105,000/sqm. Commercial zonal values reach up to ₱110,000/sqm. The majority of classified streets (74.2%) 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 Sambag II.
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 Sambag II barangay-level residential value of ₱50,429/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 |
|---|---|---|---|---|---|---|
| Sambag II | - | - | - | - | - | - |
↳ A. Tormis Extension | ₱22,500 | - | - | - | - | - |
↳ Ascension St. | - | ₱47,500 | - | - | - | - |
↳ Assumption St | ₱42,500 | - | - | - | - | - |
↳ Aznar Road | - | ₱52,500 | - | - | - | - |
↳ B Rodriguez St ****(B. Rodriguez St. Bridge-C.Rodriguez St (Waling-Waling)) | - | ₱70,000 | - | - | - | - |
↳ B Rodriguez St(C. Rodriguez St. (Walingwaling)- Pres. Osmena Blvd.) | - | ₱70,000 | - | - | - | - |
↳ B. Rodriguez Ext.(B. Rodriguez St) | ₱42,500 | - | - | - | - | - |
↳ Encarnacion(B. Rodriguez St) | - | ₱47,500 | - | - | - | - |
↳ Fuente Osmena Rtda(B. Rodriguez St) | - | ₱105,000 | - | - | - | - |
↳ J Urgello Private Road(Pres. Osmena Blvd) | - | ₱48,500 | - | - | - | - |
↳ Pres. Osmena Blvd (Jones Avenue) ***(Pres. Osmena Blvd) | - | ₱105,000 | - | - | - | - |
↳ M. Oyson St. Tambis Circle(Pres. Osmena Blvd) | - | ₱47,500 | - | - | - | - |
↳ M.H Aznar Road(Pres. Osmena Blvd) | - | ₱47,500 | - | - | - | - |
↳ P. del Rosario Extension(Pres. Osmena Blvd) | - | ₱57,500 | - | - | - | - |
↳ Uytengsu St(Pres. Osmena Blvd-J Urgello St.) | - | ₱53,500 | - | - | - | - |
↳ V Urgello Road(Pres. Osmena Blvd-J Urgello St.) | - | ₱53,500 | - | - | - | - |
↳ Visitacion St(Pres. Osmena Blvd.) | - | ₱53,500 | - | - | - | - |
↳ 1st Street(Pres. Osmena Blvd.) | - | ₱57,500 | - | - | - | - |
↳ 2nd Street(Pres. Osmena Blvd.) | - | ₱63,500 | - | - | - | - |
↳ 3rd Street(Pres. Osmena Blvd.) | - | ₱57,500 | - | - | - | - |
↳ All Other Streets(Pres. Osmena Blvd.) | ₱27,500 | ₱36,000 | - | - | - | - |
↳ All Other Streets(Interior) | ₱18,500 | - | - | - | - | - |
↳ Espina Village(Interior) | ₱34,000 | - | - | - | - | - |
↳ Zaratan Subd. Road(Interior) | ₱20,900 | - | - | - | - | - |
↳ (Formerly All Other Existing Subdivisions) ***(Interior) | ₱18,400 | - | - | - | - | - |
↳ (Formerly New Subdivision) ***(Socialized / Low Cost) | ₱9,200 | - | - | - | - | - |
↳ Uniplace @ Swu Village T-1 *(Socialized / Low Cost) | ₱105,000 | ₱110,000 | - | ₱70,000 | ₱105,000 | ₱110,000 |
↳ 17 Storeys & Up *(Socialized / Low Cost) | ₱100,000 | ₱105,000 | - | ₱65,000 | ₱100,000 | ₱105,000 |
↳ 8 - 16 Storeys *(Socialized / Low Cost) | ₱95,000 | ₱100,000 | - | ₱60,000 | ₱95,000 | ₱100,000 |
↳ 1 - 7 Storeys *(Socialized / Low Cost) | ₱90,000 | ₱95,000 | - | ₱60,000 | ₱90,000 | ₱95,000 |
↳ Socialized / Low-Cost *(Socialized / Low Cost) | ₱80,000 | ₱85,000 | - | ₱50,000 | ₱80,000 | ₱85,000 |
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 Sambag II, 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.