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 0730600087
Zapatera is a barangay in Cebu, Cebu with 20 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 Zapatera. The average residential zonal value across classified streets is ₱90,750/sqm (median ₱73,625/sqm). Street-level residential values range from ₱62,250 to ₱146,000 per square meter. The highest-valued residential street is Spianada Condo Residences at ₱146,000/sqm. Commercial zonal values reach up to ₱160,000/sqm. The majority of classified streets (80%) 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 Zapatera.
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 Zapatera barangay-level residential value of ₱90,750/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 |
|---|---|---|---|---|---|---|
| Zapatera | - | - | - | - | - | - |
↳ Alcohol St(Near Zapatera Elem School) | - | ₱72,375 | - | - | - | - |
↳ Alcohol St(Sikatuna-Lahug Creek) | ₱62,250 | - | - | - | - | - |
↳ Benedicto Ext.(Jakosalem-Lahug Creek) | ₱62,250 | - | - | - | - | - |
↳ Benedicto St(Jakosalem-Lahug Creek) | ₱62,250 | ₱72,375 | - | - | - | - |
↳ Creek Side St(Bdry Zapatera Elem Sch) | ₱62,250 | ₱72,375 | - | - | - | - |
↳ D. Jakosalem St(Gen. Maxilom-F Ramos) | - | ₱83,375 | - | - | - | - |
↳ Gen. Echavez St(Gen. Maxilom-Sikatuna) | - | ₱72,375 | - | - | - | - |
↳ Gen. Maxilom Ave(Jakosalem-Gen Echavez) | - | ₱92,975 | - | - | - | - |
↳ Old Road(Jakosalem - San Jose St) | ₱73,750 | ₱83,375 | - | - | - | - |
↳ Rahmann St (San Jose St)(Gen. Maxilom-Sikatuna) | - | ₱93,250 | - | - | - | - |
↳ Sepulveda St(Fr Abandonecia- Sikatuna) | - | ₱72,375 | - | - | - | - |
↳ Sikatuna St(Jakosalem-Alcohol St) | - | ₱72,375 | - | - | - | - |
↳ All Other Streets(Jakosalem-Alcohol St) | ₱62,250 | ₱72,375 | - | - | - | - |
↳ City Clou Condominium *(Jakosalem-Alcohol St) | ₱135,000 | ₱153,000 | - | ₱83,000 | ₱135,000 | ₱153,000 |
↳ Natividad Centrum I & II(Jakosalem-Alcohol St) | ₱73,500 | - | - | - | ₱73,500 | - |
↳ Parking Slot(Natividad Centrum I & II) | - | - | - | ₱32,500 | - | - |
↳ Queensland Manor Condominium *(Natividad Centrum I & II) | ₱115,000 | ₱132,000 | - | ₱86,500 | ₱115,000 | ₱132,000 |
↳ Spianada Condo Residences *(Natividad Centrum I & II) | ₱146,000 | ₱160,000 | - | ₱83,000 | ₱146,000 | ₱160,000 |
↳ Vistana Pearl Residences *(Natividad Centrum I & II) | ₱122,000 | ₱142,500 | - | ₱83,000 | ₱122,000 | ₱142,500 |
↳ All Other Condominiums(Natividad Centrum I & II) | ₱112,500 | ₱131,500 | - | ₱86,000 | ₱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 Zapatera, 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.