BIR Zonal Values in Capitol
City of Cebu, Cebu
BE RESIDENCES UPTOWN
Capitol Site (Pob.)
ALL OTHER CONDOMINIUMS
Capitol Site (Pob.)
DON GIL GARCIA EXT
Capitol Site (Pob.)
F. RAMOS EXT
Capitol Site (Pob.)
EAST CAPITOL SITE
Capitol Site (Pob.)
DON J AVILA ST
Capitol Site (Pob.)
(8 storeys and above)
Capitol Site (Pob.)
(small and medium, 7 storeys and below)
Capitol Site (Pob.)
MA CRISTINA ST (MP YAP)
Capitol Site (Pob.)
J LLORENTE ST
Capitol Site (Pob.)
MA CRISTINA EXT
Capitol Site (Pob.)
MANUEL ZOSA ST (GOV ROSAS)
Capitol Site (Pob.)
N ESCARIO ST.
Capitol Site (Pob.)
N RAFOLS ST
Capitol Site (Pob.)
DON GIL GARCIA ST. EXT. 1& 2 (BACK OF CAPITOL)
Capitol Site (Pob.)
JUANA OSMENA ST
Capitol Site (Pob.)
JUANA OSMENA ST
Capitol Site (Pob.)
M VELEZ EXT (MVELEZ ST)
Capitol Site (Pob.)
ALL OTHER STREETS
Capitol Site (Pob.)
JUANA OSMENA ST
Capitol Site (Pob.)
JUANA OSMENA ST
Capitol Site (Pob.)
CAPITOL RESIDENCES
Capitol Site (Pob.)
CLAVANO ST
Capitol Site (Pob.)
CLAVANO ST
Capitol Site (Pob.)
CAPITOL CEBU CY ZOO
Capitol Site (Pob.)
CAPITOL CEBU CY ZOO
Capitol Site (Pob.)
Interior Lot
Capitol
ALL OTHER STREETS
Capitol Site (Pob.)
(small and medium, 7 storeys and below)
Capitol Site (Pob.)
BE RESIDENCES UPTOWN
Capitol Site (Pob.)
BE RESIDENCES UPTOWN
Capitol Site (Pob.)
ALL OTHER CONDOMINIUMS
Capitol Site (Pob.)
Interior Lot
Capitol
Interior Lot
Capitol
All Lots
Capitol
All Lots
Capitol
All Lots
Capitol
All Lots
Capitol
(8 storeys and above)
Capitol Site (Pob.)
GEN MAXILOM ST
Capitol Site (Pob.)
PRES OSMENA BLVD
Capitol Site (Pob.)
All Lots
Capitol
All Lots
Capitol
All Lots
Capitol
BASELINE RESIDENCES/BASELINE CENTER
Capitol Site (Pob.)
BASELINE RESIDENCES/BASELINE CENTER
Capitol Site (Pob.)
BASELINE RESIDENCES/BASELINE CENTER
Capitol Site (Pob.)
All Lots
Capitol
All Lots
Capitol
All Lots
Capitol
All Lots
Capitol
All Lots
Capitol
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
BE RESIDENCES UPTOWN BE RESIDENCES UPTOWN | Capitol Site (Pob.) | Parking Slot | ₱94,000/sqm |
ALL OTHER CONDOMINIUMS | Capitol Site (Pob.) | Commercial Condominium | ₱91,000/sqm |
DON GIL GARCIA EXT | Capitol Site (Pob.) | Commercial Regular | ₱81,000/sqm |
F. RAMOS EXT | Capitol Site (Pob.) | Commercial Regular | ₱81,000/sqm |
EAST CAPITOL SITE | Capitol Site (Pob.) | Commercial Regular | ₱81,000/sqm |
DON J AVILA ST | Capitol Site (Pob.) | Commercial Regular | ₱81,000/sqm |
(8 storeys and above) | Capitol Site (Pob.) | Parking Slot | ₱75,500/sqm |
(small and medium, 7 storeys and below) | Capitol Site (Pob.) | Residential Condominium | ₱74,000/sqm |
MA CRISTINA ST (MP YAP) | Capitol Site (Pob.) | Commercial Regular | ₱73,000/sqm |
J LLORENTE ST | Capitol Site (Pob.) | Commercial Regular | ₱73,000/sqm |
MA CRISTINA EXT | Capitol Site (Pob.) | Commercial Regular | ₱73,000/sqm |
MANUEL ZOSA ST (GOV ROSAS) | Capitol Site (Pob.) | Commercial Regular | ₱73,000/sqm |
N ESCARIO ST. | Capitol Site (Pob.) | Commercial Regular | ₱73,000/sqm |
N RAFOLS ST | Capitol Site (Pob.) | Commercial Regular | ₱73,000/sqm |
DON GIL GARCIA ST. EXT. 1& 2 (BACK OF CAPITOL) | Capitol Site (Pob.) | Commercial Regular | ₱71,000/sqm |
JUANA OSMENA ST | Capitol Site (Pob.) | Commercial Regular | ₱69,500/sqm |
JUANA OSMENA ST | Capitol Site (Pob.) | Commercial Regular | ₱69,500/sqm |
M VELEZ EXT (MVELEZ ST) | Capitol Site (Pob.) | Commercial Regular | ₱68,000/sqm |
ALL OTHER STREETS | Capitol Site (Pob.) | Commercial Regular | ₱51,500/sqm |
JUANA OSMENA ST | Capitol Site (Pob.) | Residential Regular | ₱49,000/sqm |
JUANA OSMENA ST | Capitol Site (Pob.) | Residential Regular | ₱49,000/sqm |
CAPITOL RESIDENCES CAPITOL RESIDENCES | Capitol Site (Pob.) | Residential Regular | ₱48,500/sqm |
CLAVANO ST | Capitol Site (Pob.) | Residential Regular | ₱43,500/sqm |
CLAVANO ST | Capitol Site (Pob.) | Residential Regular | ₱43,000/sqm |
CAPITOL CEBU CY ZOO | Capitol Site (Pob.) | Residential Regular | ₱42,000/sqm |
CAPITOL CEBU CY ZOO | Capitol Site (Pob.) | Residential Regular | ₱42,000/sqm |
Interior Lot | Capitol | N/A | ₱413/sqm |
ALL OTHER STREETS | Capitol Site (Pob.) | Residential Regular | ₱38,000/sqm |
(small and medium, 7 storeys and below) | Capitol Site (Pob.) | Parking Slot | ₱37,000/sqm |
BE RESIDENCES UPTOWN BE RESIDENCES UPTOWN | Capitol Site (Pob.) | Commercial Condominium | ₱209,800/sqm |
BE RESIDENCES UPTOWN BE RESIDENCES UPTOWN | Capitol Site (Pob.) | Residential Condominium | ₱176,500/sqm |
ALL OTHER CONDOMINIUMS | Capitol Site (Pob.) | Commercial Condominium | ₱131,500/sqm |
Interior Lot | Capitol | Institutional | ₱1,250/sqm |
Interior Lot | Capitol | Industrial | ₱1,250/sqm |
All Lots | Capitol | N/A | ₱1,250/sqm |
All Lots | Capitol | Agricultural Class 1 | ₱125/sqm |
All Lots | Capitol | Agricultural Class 40 | ₱125/sqm |
All Lots | Capitol | Agricultural Class 6 | ₱125/sqm |
(8 storeys and above) | Capitol Site (Pob.) | Residential Condominium | ₱112,500/sqm |
GEN MAXILOM ST | Capitol Site (Pob.) | Commercial Regular | ₱105,000/sqm |
PRES OSMENA BLVD | Capitol Site (Pob.) | Commercial Regular | ₱105,000/sqm |
All Lots | Capitol | Agricultural Class 50 | ₱0/sqm |
All Lots | Capitol | Agricultural Class 2 | ₱0/sqm |
All Lots | Capitol | Agricultural Class 3 | ₱0/sqm |
BASELINE RESIDENCES/BASELINE CENTER BASELINE RESIDENCES/BASELINE CENTER | Capitol Site (Pob.) | Commercial Condominium | ₱0/sqm |
BASELINE RESIDENCES/BASELINE CENTER BASELINE RESIDENCES/BASELINE CENTER | Capitol Site (Pob.) | Residential Condominium | ₱0/sqm |
BASELINE RESIDENCES/BASELINE CENTER BASELINE RESIDENCES/BASELINE CENTER | Capitol Site (Pob.) | Parking Slot | ₱0/sqm |
All Lots | Capitol | General Purposes | ₱0/sqm |
All Lots | Capitol | Agricultural Class 15 | ₱0/sqm |
All Lots | Capitol | Agricultural Class 16 | ₱0/sqm |
All Lots | Capitol | Agricultural Class 25 | ₱0/sqm |
All Lots | Capitol | Government Land | ₱0/sqm |
About BIR Zonal Values
The Bureau of Internal Revenue (BIR) publishes per-square-meter zonal value rates for barangays across the Philippines. These values are used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions, whichever is higher between the gross selling price and the BIR zonal value.
Zonal classifications include Residential (R1, R2, R3), Commercial (C1-C5), Industrial (I), and Agricultural codes. Each classification corresponds to a different per-square-meter floor rate set by the local Revenue District Office (RDO).
Frequently Asked Questions
What are BIR zonal values in Capitol, City of Cebu?
BIR zonal values in Capitol, City of Cebu are per-square-meter rates published by the Bureau of Internal Revenue's Revenue District Office. They are the floor used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions in this area.
Are zonal values in Capitol, City of Cebu the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Capitol, City of Cebu can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.
