City of Lapu-Lapu, Cebu · RDO 080 (Mandaue City, Cebu)
Effective: 2020-02-04
Pajo is a barangay in City of Lapu-Lapu, Cebu with 19 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱10,257 per square meter. Street-level residential values range from ₱4,500 to ₱17,500 per square meter, with a median of ₱11,000/sqm. The highest-valued residential street is PATALINJUG AVE at ₱17,500/sqm. Commercial zonal values reach up to ₱24,500/sqm. The majority of classified streets (89.5%) 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 Pajo.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Pajo barangay-level residential value of ₱10,257/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.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Pajo | - | - | - |
↳ BRIDGEWAY(SHORELINE) | ₱11,500 | - | ₱16,500 |
↳ BRIDGEWAY(QUEZON NATIONAL HIGHWAY -) | - | ₱20,000 | - |
↳ BRIDGEWAY(INTERIOR) | ₱4,500 | - | - |
↳ NEW SANGI ROAD(INTERIOR) | ₱4,500 | ₱13,500 | - |
↳ NEW SANGI ROAD(OLD MACTAN-CITY HALL) | ₱11,000 | - | - |
↳ OLD MACTAN ROAD(BOUNDARY) | ₱17,000 | - | ₱19,500 |
↳ OLD MACTAN ROAD(QUEZON NATIONAL HIGHWAY -) | - | ₱20,000 | - |
↳ OLD MACTAN ROAD(INTERIOR) | ₱9,000 | - | - |
↳ PAJO SEASIDE ROAD(SHORELINE-OLD MACTAN RD) | ₱11,500 | ₱20,000 | ₱16,000 |
↳ PAJO SEASIDE ROAD(INTERIOR) | ₱7,000 | - | - |
↳ QUEZON NATIONAL HIGHWAY(PAJO-SEASIDE RD-END) | ₱17,000 | ₱24,000 | ₱23,000 |
↳ QUEZON NATIONAL HIGHWAY(INTERIOR) | ₱9,000 | - | - |
↳ ALL OTHER STREETS(INTERIOR) | ₱11,000 | ₱13,500 | ₱15,500 |
↳ PATALINJUG AVE(INTERIOR) | ₱17,500 | ₱24,500 | ₱20,000 |
↳ HUMAY-HUMAY ROAD(INTERIOR) | ₱4,865 | - | - |
↳ OLD ROAD TO MARIBAGO(INTERIOR) | ₱9,000 | - | - |
↳ SEAWAGE ROAD(INTERIOR) | ₱7,000 | - | - |
↳ ST. ANTHONY SUBD(INTERIOR) | ₱11,500 | - | - |
↳ ALL OTHER SUBDIVISION(INTERIOR) | ₱11,500 | - | - |
These zonal values are published by BIR RDO 080 (Mandaue City, Cebu) and represent the minimum taxable value per square meter for properties in Pajo, City of Lapu-Lapu.
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.