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ToolsZonal ValuesCebuCity of Lapu-LapuPusok

BIR Zonal Values in Pusok

City of Lapu-Lapu, Cebu · RDO 080 (Mandaue City, Cebu)

Effective: 2020-02-04

Pusok Zonal Value Summary (2026)

Pusok is a barangay in City of Lapu-Lapu, Cebu with 17 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱13,231 per square meter. Street-level residential values range from ₱4,500 to ₱45,000 per square meter, with a median of ₱10,000/sqm. The highest-valued residential street is ALL OTHER CONDOMINIUM at ₱45,000/sqm. Commercial zonal values reach up to ₱55,000/sqm. The majority of classified streets (82.4%) 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 Pusok.

Residential
₱13,231
/sqm
Commercial
₱23,623
/sqm
Industrial
₱18,281
/sqm
Estimate Your Property Tax in Pusok

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

Based on Pusok barangay-level residential value of ₱13,231/sqm

Zonal Basis
₱1,323,100
100 sqm x ₱13,231
Capital Gains Tax (6%)
₱79,386
Documentary Stamp Tax (1.5%)
₱19,847
Estimated Total (CGT + DST)
₱99,233

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.

Zone Type Distribution

Residential14 of 17 streets (82.4%)
Commercial11 of 17 streets (64.7%)
Industrial7 of 17 streets (41.2%)

Street Rankings

Top 5 Highest Residential
  1. 1.ALL OTHER CONDOMINIUM(INTERIOR)₱45,000/sqm
  2. 2.KEINER HILLS CONDO(INTERIOR)₱22,500/sqm
  3. 3.MUSTANG(QUEZON NAT'L HW-MACTAN AB)₱21,250/sqm
  4. 4.QUEZON NATIONAL HIGHWAY(INTERIOR)₱17,000/sqm
  5. 5.MATUMBO ROAD(BRGY-PAJO-MEPZ)₱14,250/sqm
Top 5 Most Affordable
  1. 1.OLD MACTAN ROAD TO MARIBAGO(INTERIOR)₱4,500/sqm
  2. 2.PAJO-MATUMBO (PUSOK)(INTERIOR)₱4,750/sqm
  3. 3.OLD MACTAN ROAD(INTERIOR)₱5,500/sqm
  4. 4.PAJO-MATUMBO (PUSOK)(OLD MACTAN ROAD-MEPZ)₱5,615/sqm
  5. 5.ALL OTHER STREETS(INTERIOR)₱5,865/sqm
Top 3 Commercial Streets
  1. 1.ALL OTHER CONDOMINIUM(INTERIOR)₱55,000/sqm
  2. 2.QUEZON NATIONAL HIGHWAY(INTERIOR)₱30,500/sqm
  3. 3.MEPZ(AIRPORT-IBO (DEVELOPED))₱27,600/sqm
Top 3 Industrial Streets
  1. 1.MUSTANG(QUEZON NAT'L HW-MACTAN AB)₱26,500/sqm
  2. 2.QUEZON NATIONAL HIGHWAY(INTERIOR)₱26,500/sqm
  3. 3.MATUMBO ROAD(BRGY-PAJO-MEPZ)₱23,500/sqm

Streets by Vicinity

INTERIOR
11 streets|Avg ₱13,101/sqm
  • MUSTANG₱11,000
  • MATUMBO ROAD₱6,500
  • OLD MACTAN ROAD₱5,500
  • OLD MACTAN ROAD TO MARIBAGO₱4,500
  • PAJO-MATUMBO (PUSOK)₱4,750
  • +6 more streets
Streets
17
Median Residential
₱10,000
Residential Range
₱4,500-₱45,000
Avg Commercial
₱23,623

Zonal Values by Street

LocationResidentialCommercialIndustrialPSRCCC
Pusok------
↳ MEPZ(AIRPORT-IBO (DEVELOPED))
-₱27,600----
↳ MEPZ(UNDEVELOPED)
-₱23,000----
↳ MUSTANG(QUEZON NAT'L HW-MACTAN AB)
₱21,250₱23,000₱26,500---
↳ MUSTANG(INTERIOR)
₱11,000-----
↳ MATUMBO ROAD(BRGY-PAJO-MEPZ)
₱14,250₱23,000₱23,500---
↳ MATUMBO ROAD(INTERIOR)
₱6,500-----
↳ OLD MACTAN ROAD(INTERIOR)
₱5,500₱14,250₱17,000---
↳ OLD MACTAN ROAD TO MARIBAGO(INTERIOR)
₱4,500₱12,500₱12,500---
↳ PAJO-MATUMBO (PUSOK)(OLD MACTAN ROAD-MEPZ)
₱5,615₱10,500₱11,000---
↳ PAJO-MATUMBO (PUSOK)(INTERIOR)
₱4,750-----
↳ QUEZON NATIONAL HIGHWAY(INTERIOR)
₱17,000₱30,500₱26,500---
↳ ALL OTHER STREETS(INTERIOR)
₱5,865₱13,500₱10,970---
↳ VALLE VERDE SUBDIVISIONS(INTERIOR)
₱12,500-----
↳ ALL OTHER SUBDIVISIONS(INTERIOR)
₱9,000-----
↳ KEINER HILLS CONDO(INTERIOR)
₱22,500₱27,000-₱15,000₱22,500₱27,000
↳ ALL OTHER CONDOMINIUM(INTERIOR)
₱45,000₱55,000--₱45,000₱55,000
↳ ALL OTHER CONDOMINIUM(PARKING)
---₱15,000--

Frequently Asked Questions about Pusok

What is the BIR zonal value in Pusok, City of Lapu-Lapu?
The barangay-level residential zonal value in Pusok is ₱13,231 per square meter. At the street level, residential values range from ₱4,500 to ₱45,000/sqm across 17 classified streets. These values are set by BIR RDO 080 (Mandaue City, Cebu).
Which street has the highest zonal value in Pusok?
ALL OTHER CONDOMINIUM has the highest residential zonal value in Pusok at ₱45,000 per square meter. It is located INTERIOR. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Pusok?
The most affordable street-level residential zonal value in Pusok is ₱4,500/sqm, found on OLD MACTAN ROAD TO MARIBAGO. It is located INTERIOR. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Pusok?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the barangay-level zonal value of ₱13,231/sqm, a 100 sqm lot would have a CGT of approximately ₱79,386 and a DST of approximately ₱19,847. 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 Pusok?
There are 17 streets with published BIR zonal value classifications in Pusok, City of Lapu-Lapu. The breakdown by zone type: 14 residential (82.4%), 11 commercial (64.7%), 7 industrial (41.2%).
What is the commercial zonal value in Pusok?
The barangay-level commercial zonal value in Pusok is ₱23,623 per square meter. At the street level, commercial values go up to ₱55,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Lapu-Lapu

AgusBABAG I & IIBankalBaringBasakBuaya
About These Values

These zonal values are published by BIR RDO 080 (Mandaue City, Cebu) and represent the minimum taxable value per square meter for properties in Pusok, 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:

  • 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.