City of Cagayan De Oro, Misamis Oriental · RDO 098 (Cagayan de Oro City, Misamis Oriental)
Effective: 7/20/2023
Gusa is a barangay in City of Cagayan De Oro, Misamis Oriental with 26 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱6,944 per square meter. Street-level residential values range from ₱3,700 to ₱20,700 per square meter, with a median of ₱5,200/sqm. The highest-valued residential street is NATIONAL HIGHWAY at ₱20,700/sqm. Commercial zonal values reach up to ₱28,200/sqm. The majority of classified streets (96.2%) 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 Gusa.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Gusa barangay-level residential value of ₱6,944/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 |
|---|---|---|---|
| Gusa | - | - | - |
↳ NATIONAL HIGHWAY(ALONG NATIONAL HIGHWAY) | ₱20,700 | ₱28,200 | - |
↳ EASTBOUND TERMINAL(ALONG EASTBOUND TERMINAL) | ₱10,700 | ₱13,100 | - |
↳ J.R. BORJA EXTN.*(ALONG J.R. BORJA EXTN.) | ₱7,400 | ₱10,500 | - |
↳ STA. CECILIA VILLAGE SUBD.**(ALONG J.R. BORJA EXTN.) | ₱5,900 | - | - |
↳ CAPISTRANO COMPLEX/ SUBD.**(ALONG J.R. BORJA EXTN.) | ₱6,100 | - | - |
↳ CAPISTRANO COMPLEX/ SUBD.(ALONG OLD NATIONAL ROAD) | ₱5,500 | - | - |
↳ ALL OTHER STREETS(ALONG JRBORJA EXT) | ₱7,400 | ₱11,300 | - |
↳ ALL OTHER STREETS(ALONG J.R. BORJA EXTN.) | ₱4,900 | ₱7,000 | - |
↳ ALL OTHER STREETS(ALONG OLD NATIONAL ROAD) | ₱4,900 | ₱7,000 | - |
↳ ALL OTHER STREETS(ALONG BARANGAY ROAD) | ₱4,200 | ₱6,500 | - |
↳ ALL OTHER STREETS*(ALONG NATIONAL HIGHWAY) | ₱4,200 | ₱6,500 | - |
↳ ALL OTHER STREETS | ₱3,800 | ₱6,200 | - |
↳ OLD NATIONAL ROAD(ALONG OLD NATIONAL ROAD) | - | ₱11,500 | - |
↳ VILLA ERNESTO SUBD.(ALONG OLD NATIONAL ROAD) | ₱5,200 | - | - |
↳ VILLA ERNESTO SUBD. **(ALONG NATIONAL HIGHWAY) | ₱5,200 | - | - |
↳ VILLA ERNESTO SUBD(ALONG BARANGAY ROAD) | ₱5,200 | - | - |
↳ VILLA ERNESTO SUBD.**(ALONG J.R. BORJA EXTN.) | ₱5,200 | - | - |
↳ BARANGAY. ROAD(ALONG BARANGAY. ROAD) | ₱14,000 | ₱15,600 | - |
↳ BARANGAY. ROAD(EASTBOUND TERMINAL*) | ₱10,700 | ₱13,100 | - |
↳ FIL ESTATE ( MOUNTAIN MEADOWS )(ALONG J.R. BORJA EXTN.) | ₱6,500 | - | - |
↳ FIL-ESTATE MOUNTAIN MEADOWS** | ₱6,500 | - | - |
↳ SPRINGFIELD SUBD.- DEVELOPER | ₱3,900 | - | - |
↳ MEGA HEIGHTS SUBD | ₱3,700 | - | - |
↳ JR BORJA EXT**(ALONG JRBORJA EXT) | ₱14,000 | ₱15,600 | - |
↳ CARRETAS SUBD | ₱3,900 | - | - |
↳ SPRINGFIELD SUBD. | ₱3,900 | - | - |
These zonal values are published by BIR RDO 098 (Cagayan de Oro City, Misamis Oriental) and represent the minimum taxable value per square meter for properties in Gusa, City of Cagayan De Oro.
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.