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ToolsZonal ValuesCebuCity of Lapu-LapuSubabasbas

BIR Zonal Values in Subabasbas

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

Effective: 2020-02-04

Subabasbas Zonal Value Summary (2026)

Subabasbas 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 ₱4,718 per square meter. Street-level residential values range from ₱1,000 to ₱16,500 per square meter, with a median of ₱3,350/sqm. The highest-valued residential street is THE LINKS MACTAN at ₱16,500/sqm. Commercial zonal values reach up to ₱8,260/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 Subabasbas.

Residential
₱4,718
/sqm
Commercial
₱7,385
/sqm
Industrial
₱5,612
/sqm
Estimate Your Property Tax in Subabasbas

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

Based on Subabasbas barangay-level residential value of ₱4,718/sqm

Zonal Basis
₱471,800
100 sqm x ₱4,718
Capital Gains Tax (6%)
₱28,308
Documentary Stamp Tax (1.5%)
₱7,077
Estimated Total (CGT + DST)
₱35,385

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

Residential17 of 19 streets (89.5%)
Commercial6 of 19 streets (31.6%)
Industrial6 of 19 streets (31.6%)
Agricultural3 of 19 streets (15.8%)

Street Rankings

Top 5 Highest Residential
  1. 1.THE LINKS MACTAN(INTERIOR)₱16,500/sqm
  2. 2.COSTA DEL SOL(INTERIOR)₱9,500/sqm
  3. 3.SIMPLEX 1(INTERIOR)₱9,000/sqm
  4. 4.PACIFIC GRAND VILLAS I SUBD(INTERIOR)₱8,750/sqm
  5. 5.ALL OTHER SUBDIVISION(INTERIOR)₱8,500/sqm
Top 5 Most Affordable
  1. 1.GUERILLERO(INTERIOR)₱1,000/sqm
  2. 2.MARIGONDON BRGY. RD(INTERIOR)₱1,000/sqm
  3. 3.NUNEZ(INTERIOR)₱1,000/sqm
  4. 4.SUBABASBAS(INTERIOR)₱1,000/sqm
  5. 5.QUEZON NAT'L H-WAY(INTERIOR)₱1,250/sqm
Top 3 Commercial Streets
  1. 1.MARIGONDON BRGY. RD(QUEZON NH - END)₱8,260/sqm
  2. 2.NUNEZ(QUEZON NH - GUERILLERO)₱8,260/sqm
  3. 3.QUEZON NAT'L H-WAY(MARIGONDON - NUNEZ)₱8,260/sqm
Top 3 Industrial Streets
  1. 1.MARIGONDON BRGY. RD(QUEZON NH - END)₱6,195/sqm
  2. 2.NUNEZ(QUEZON NH - GUERILLERO)₱6,195/sqm
  3. 3.QUEZON NAT'L H-WAY(MARIGONDON - NUNEZ)₱6,195/sqm

Streets by Vicinity

INTERIOR
11 streets|Avg ₱5,464/sqm
  • GUERILLERO₱1,000
  • MARIGONDON BRGY. RD₱1,000
  • NUNEZ₱1,000
  • QUEZON NAT'L H-WAY₱1,250
  • SUBABASBAS₱1,000
  • +6 more streets
Streets
19
Median Residential
₱3,350
Residential Range
₱1,000-₱16,500
Avg Commercial
₱7,385

Zonal Values by Street

LocationResidentialCommercialIndustrial
Subabasbas---
↳ (BEACH FRONT)
---
↳ (BEYOND 50 METERS)
₱3,100--
↳ (WITHIN NEXT 50 METERS)
---
↳ GUERILLERO(NUNEZ - QUEZON NH)
₱2,600₱5,510₱4,445
↳ GUERILLERO(INTERIOR)
₱1,000--
↳ MARIGONDON BRGY. RD(QUEZON NH - END)
₱3,350₱8,260₱6,195
↳ MARIGONDON BRGY. RD(INTERIOR)
₱1,000--
↳ NUNEZ(QUEZON NH - GUERILLERO)
₱3,600₱8,260₱6,195
↳ NUNEZ(INTERIOR)
₱1,000--
↳ QUEZON NAT'L H-WAY(MARIGONDON - NUNEZ)
₱3,600₱8,260₱6,195
↳ QUEZON NAT'L H-WAY(INTERIOR)
₱1,250--
↳ SUBABASBAS(GUERILLERO - END)
₱3,850₱8,260₱6,195
↳ SUBABASBAS(INTERIOR)
₱1,000--
↳ ALL OTHER ROADS(INTERIOR)
₱2,600₱5,760₱4,445
↳ PACIFIC GRAND VILLAS I SUBD(INTERIOR)
₱8,750--
↳ SIMPLEX 1(INTERIOR)
₱9,000--
↳ THE LINKS MACTAN(INTERIOR)
₱16,500--
↳ COSTA DEL SOL(INTERIOR)
₱9,500--
↳ ALL OTHER SUBDIVISION(INTERIOR)
₱8,500--

Frequently Asked Questions about Subabasbas

What is the BIR zonal value in Subabasbas, City of Lapu-Lapu?
The barangay-level residential zonal value in Subabasbas is ₱4,718 per square meter. At the street level, residential values range from ₱1,000 to ₱16,500/sqm across 19 classified streets. These values are set by BIR RDO 080 (Mandaue City, Cebu).
Which street has the highest zonal value in Subabasbas?
THE LINKS MACTAN has the highest residential zonal value in Subabasbas at ₱16,500 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 Subabasbas?
The most affordable street-level residential zonal value in Subabasbas is ₱1,000/sqm, found on GUERILLERO. 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 Subabasbas?
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 ₱4,718/sqm, a 100 sqm lot would have a CGT of approximately ₱28,308 and a DST of approximately ₱7,077. 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 Subabasbas?
There are 19 streets with published BIR zonal value classifications in Subabasbas, City of Lapu-Lapu. The breakdown by zone type: 17 residential (89.5%), 6 commercial (31.6%), 6 industrial (31.6%), 3 agricultural (15.8%).
What is the commercial zonal value in Subabasbas?
The barangay-level commercial zonal value in Subabasbas is ₱7,385 per square meter. At the street level, commercial values go up to ₱8,260/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 Subabasbas, 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.