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ToolsZonal ValuesCebuCity of MandauePagsabungan

BIR Zonal Values in Pagsabungan

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

Effective: 2022-06-04

Pagsabungan Zonal Value Summary (2026)

Pagsabungan is a barangay in City of Mandaue, Cebu with 31 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱18,925 per square meter. Street-level residential values range from ₱6,250 to ₱127,500 per square meter, with a median of ₱17,350/sqm. The highest-valued residential street is BLOQ SOHO LOFT CONDOMINIUM / RFK HOLDINGS INC. at ₱127,500/sqm. Commercial zonal values reach up to ₱21,550/sqm. The majority of classified streets (100%) 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 Pagsabungan.

Residential
₱18,925
/sqm
Commercial
₱18,761
/sqm
Industrial
₱23,528
/sqm
Estimate Your Property Tax in Pagsabungan

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

Based on Pagsabungan barangay-level residential value of ₱18,925/sqm

Zonal Basis
₱1,892,500
100 sqm x ₱18,925
Capital Gains Tax (6%)
₱113,550
Documentary Stamp Tax (1.5%)
₱28,388
Estimated Total (CGT + DST)
₱141,938

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

Residential31 of 31 streets (100%)
Commercial9 of 31 streets (29%)
Industrial9 of 31 streets (29%)

Street Rankings

Top 5 Highest Residential
  1. 1.BLOQ SOHO LOFT CONDOMINIUM / RFK HOLDINGS INC.(BASAK BOUNDARY TO B. SUICO ST.)₱127,500/sqm
  2. 2.GREEN VIEW SUBD(BASAK BOUNDARY TO B. SUICO ST.)₱23,250/sqm
  3. 3.CLS SUBD.(BASAK BOUNDARY TO B. SUICO ST.)₱21,550/sqm
  4. 4.RAYMONDVILLE SUBD(BASAK BOUNDARY TO B. SUICO ST.)₱18,750/sqm
  5. 5.GRANDLAND SUBDIVISION(BASAK BOUNDARY TO B. SUICO ST.)₱18,750/sqm
Top 5 Most Affordable
  1. 1.TINGUB-PAGSABUNGAN(INTERIOR)₱6,250/sqm
  2. 2.H. ABELLANA STREET(INTERIOR)₱8,000/sqm
  3. 3.P. SANCHEZ (formerly PAGSABUNGAN ROAD)(INTERIOR)₱9,700/sqm
  4. 4.TINGUB-PAGSABUNGAN(BDRY-ABELLANA)₱9,850/sqm
  5. 5.C. CONGSON ST(BASAK BOUNDARY TO B. SUICO ST.)₱9,850/sqm
Top 3 Commercial Streets
  1. 1.B. SUICO STREET(BDRY P. SANCHEZ ST-BRGY TINGUB)₱21,550/sqm
  2. 2.H. ABELLANA STREET(TINGUB-PAGSABUNGAN)₱21,000/sqm
  3. 3.JA CABAHUG STREET(INTERIOR)₱20,600/sqm
Top 3 Industrial Streets
  1. 1.H. ABELLANA STREET(TINGUB-PAGSABUNGAN)₱27,550/sqm
  2. 2.P. SANCHEZ (formerly PAGSABUNGAN ROAD)(BDRY-TINGUB-PAGSABUNGAN RD)₱27,300/sqm
  3. 3.JA CABAHUG STREET(INTERIOR)₱26,150/sqm

Streets by Vicinity

BASAK BOUNDARY TO B. SUICO ST.
19 streets|Avg ₱23,421/sqm
  • C. CONGSON ST₱9,850
  • GREEN VIEW SUBD₱23,250
  • DCP TOWNHOMES (TCT)₱17,350
  • FATIMA VALLEY SUBD₱17,350
  • HERMAG VILLAGE SUBD₱17,350
  • +14 more streets
INTERIOR
8 streets|Avg ₱10,569/sqm
  • H. ABELLANA STREET₱8,000
  • H. ABELLANA EXTENSION₱10,750
  • B. SUICO STREET₱9,900
  • P. SANCHEZ (formerly PAGSABUNGAN ROAD)₱9,700
  • JA CABAHUG STREET₱14,400
  • +3 more streets
Streets
31
Median Residential
₱17,350
Residential Range
₱6,250-₱127,500
Avg Commercial
₱18,761

Zonal Values by Street

LocationResidentialCommercialIndustrialRC
Pagsabungan----
↳ H. ABELLANA STREET(TINGUB-PAGSABUNGAN)
₱16,800₱21,000₱27,550-
↳ H. ABELLANA STREET(INTERIOR)
₱8,000---
↳ H. ABELLANA EXTENSION(INTERIOR)
₱10,750₱18,500₱25,050-
↳ B. SUICO STREET(BDRY P. SANCHEZ ST-BRGY TINGUB)
₱15,250₱21,550₱25,350-
↳ B. SUICO STREET(INTERIOR)
₱9,900---
↳ P. SANCHEZ (formerly PAGSABUNGAN ROAD)(BDRY-TINGUB-PAGSABUNGAN RD)
₱15,250₱17,500₱27,300-
↳ P. SANCHEZ (formerly PAGSABUNGAN ROAD)(INTERIOR)
₱9,700---
↳ JA CABAHUG STREET(INTERIOR)
₱14,400₱20,600₱26,150-
↳ S TOLING STREET(INTERIOR)
₱12,650₱20,350₱23,050-
↳ TINGUB-PAGSABUNGAN(BDRY-ABELLANA)
₱9,850₱15,500₱17,000-
↳ TINGUB-PAGSABUNGAN(INTERIOR)
₱6,250---
↳ Z. ESTRERAS ST.(INTERIOR)
₱12,900₱20,100₱22,800-
↳ C. CONGSON ST(BASAK BOUNDARY TO B. SUICO ST.)
₱9,850₱13,750₱17,500-
↳ GREEN VIEW SUBD(BASAK BOUNDARY TO B. SUICO ST.)
₱23,250---
↳ DCP TOWNHOMES (TCT)(BASAK BOUNDARY TO B. SUICO ST.)
₱17,350---
↳ FATIMA VALLEY SUBD(BASAK BOUNDARY TO B. SUICO ST.)
₱17,350---
↳ HERMAG VILLAGE SUBD(BASAK BOUNDARY TO B. SUICO ST.)
₱17,350---
↳ HILLSIDE SUBDIVISION(BASAK BOUNDARY TO B. SUICO ST.)
₱17,350---
↳ HOLY SPIRIT VILLAGE SUBD(BASAK BOUNDARY TO B. SUICO ST.)
₱17,350---
↳ RAJAH TOWNHOMES (TCT)(BASAK BOUNDARY TO B. SUICO ST.)
₱17,750---
↳ RAYMONDVILLE SUBD(BASAK BOUNDARY TO B. SUICO ST.)
₱18,750---
↳ SAN ROQUE VILLAGE SUBD(BASAK BOUNDARY TO B. SUICO ST.)
₱17,350---
↳ SAN MIGUEL VILLAGE (Ph 2)(BASAK BOUNDARY TO B. SUICO ST.)
₱17,350---
↳ SOCORRO VILLAGE(BASAK BOUNDARY TO B. SUICO ST.)
₱16,000---
↳ STERO TOWNHOUSE (TCT)(BASAK BOUNDARY TO B. SUICO ST.)
₱17,690---
↳ SAMANTHA'S PLACE(BASAK BOUNDARY TO B. SUICO ST.)
₱17,350---
↳ PEREVILLE SUBDIVISION(BASAK BOUNDARY TO B. SUICO ST.)
₱17,750---
↳ GRANDLAND SUBDIVISION(BASAK BOUNDARY TO B. SUICO ST.)
₱18,750---
↳ BLOQ SOHO LOFT CONDOMINIUM / RFK HOLDINGS INC.(BASAK BOUNDARY TO B. SUICO ST.)
₱127,500--₱127,500
↳ CLS SUBD.(BASAK BOUNDARY TO B. SUICO ST.)
₱21,550---
↳ ALL OTHER SUBDIVISIONS(BASAK BOUNDARY TO B. SUICO ST.)
₱17,350---

Frequently Asked Questions about Pagsabungan

What is the BIR zonal value in Pagsabungan, City of Mandaue?
The barangay-level residential zonal value in Pagsabungan is ₱18,925 per square meter. At the street level, residential values range from ₱6,250 to ₱127,500/sqm across 31 classified streets. These values are set by BIR RDO 080 (Mandaue City, Cebu).
Which street has the highest zonal value in Pagsabungan?
BLOQ SOHO LOFT CONDOMINIUM / RFK HOLDINGS INC. has the highest residential zonal value in Pagsabungan at ₱127,500 per square meter. It is located BASAK BOUNDARY TO B. SUICO ST.. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Pagsabungan?
The most affordable street-level residential zonal value in Pagsabungan is ₱6,250/sqm, found on TINGUB-PAGSABUNGAN. 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 Pagsabungan?
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 ₱18,925/sqm, a 100 sqm lot would have a CGT of approximately ₱113,550 and a DST of approximately ₱28,388. 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 Pagsabungan?
There are 31 streets with published BIR zonal value classifications in Pagsabungan, City of Mandaue. The breakdown by zone type: 31 residential (100%), 9 commercial (29%), 9 industrial (29%).
What is the commercial zonal value in Pagsabungan?
The barangay-level commercial zonal value in Pagsabungan is ₱18,761 per square meter. At the street level, commercial values go up to ₱21,550/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Mandaue

Alang-alangBakilidBaniladBasakCabancalanCambaro
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 Pagsabungan, City of Mandaue.

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.