BIR Zonal Values in Cuba
City of Mandaue, Cebu
BAAS JAGOBIAO ROAD
Cubacub
ALL LOTS
Cubay Sur
ALL ALOTS
Cubay Norte
V. SENO STREET
Cubacub
BAAS JAGOBIAO ROAD
Cubacub
ALL ALOTS
Cubay Norte
INTERIOR LOTS
Cubay Norte
ALONG BARANGAY ROAD
Cubay Norte
P OUANO STREET
Cubacub
ALL LOTS
Cubay Sur
SAN MIGUEL VILLAGE PHASE III
Cubacub
SAN MIGUEL VILLAGE PHASE II
Cubacub
SAN MIGUEL VILLAGE PHASE I
Cubacub
BAMBOO GREEN SUBD
Cubacub
LEDESCO SUBD (MAIN)
Cubay
BALABAGO ROAD
Cubay
ALONG BARANGAY ROAD
Cubay Sur
ALONG BARANGAY ROAD
Cubay Norte
A. ALIVIO STREET
Cubacub
ALL OTHER LOTS / STREETS
Cubay
BAAS JAGOBIAO ROAD (C. CONGSON ST.)
Cubacub
P OUANO STREET
Cubacub
VICTOR VEGA STREET (formerly CUBACUB-CASILI ROAD)
Cubacub
ALONG BARANGAY ROAD
Cubay Sur
V. SENO STREET
Cubacub
VICTOR VEGA STREET (formerly CUBACUB-CASILI ROAD)
Cubacub
P OUANO STREET
Cubacub
INTERIOR
Cubacub
BAAS JAGOBIAO ROAD (C. CONGSON ST.)
Cubacub
A. ALIVIO STREET
Cubacub
CENTENNIAL TOWNHOUSE
Cubay
LEDESCO SUBD (MAIN)
Cubay
ALL OTHER STREETS
Cubacub
INTERIOR LOTS
Cubay Norte
V. SENO STREET
Cubacub
A. ALIVIO STREET
Cubacub
GREENFIELDS SUBD
Cubay
BACALING-MORENO SUBD
Cubay
INTERIOR
Cubacub
VICTOR VEGA STREET (formerly CUBACUB-CASILI ROAD)
Cubacub
INTERIOR
Cubacub
BAAS JAGOBIAO ROAD (C. CONGSON ST.)
Cubacub
ALL OTHER STREETS
Cubacub
VILLA RICA SUBD
Cubay
KAHIRUP VILLAGE
Cubay
INTERIOR
Cubacub
BALABAGO ROAD
Cubay
DATU PUTI SUBD
Cubay
BROOKSIDE SUBD
Cubay
ALONG NATIONAL ROAD
Cuba
END OF GREEN FIELD SUBD-BRGY BALABAGO BDRY (COASTAL RD. INTERSECTION)
Cubay
INTERIOR
Cubacub
INTERIOR
Cubacub
INTERIOR
Cubacub
ALL OTHER STREETS
Cubacub
INTERIOR LOTS
Cubay Sur
ALL OTHER LOTS / STREETS
Cubay
INTERIOR
Cubacub
INTERIOR LOTS
Cubay Sur
AREAS NOT BENEFITED BY ROADS
Cubay
ALL ALOTS
Cubay Norte
ALL LOTS
Cubay Sur
ALONG NATIONAL ROAD
Cuba
ALL OTHER STREETS
Cubacub
ALL LOTS
Cubay
ALL LOTS
Cubay
All Lots
Cubag
Interior Lots
Cubag
Interior Lots
Cubag
H. ABELLANA STREET
Cubacub
ALL LOTS
Cubay
H. ABELLANA STREET
Cubacub
Along Barangay Road
Cubag
ALL LOTS
Cubay
ALL LOTS
Cubay
H. ABELLANA STREET
Cubacub
Interior Lots
Cubag
ALL OTHER ROADS
Cuba
ALL ALOTS
Cubay Norte
MC ARTHUR DRIVE
Cubay
All Lots
Cubag
All Lots
Cubag
All Lots
Cubag
ALL LOTS
Cubay Sur
ALL LOTS
Cubay
ALL ALOTS
Cubay Norte
DECA HOMES SUBD
Cubacub
ALL LOTS
Cubay Sur
ALL OTHER SUBDIVISIONS
Cubacub
along interior undeveloped roads
Cubay
ALL LOTS
Cubay
ALL ALOTS
Cubay Norte
ALL ALOTS
Cubay Norte
ALL ALOTS
Cubay Norte
ALL ALOTS
Cubay Norte
ALL ALOTS
Cubay Norte
ALL ALOTS
Cubay Norte
ALL ALOTS
Cubay Norte
ALL LOTS
Cubay Sur
ALONG BARANGAY ROAD
Cubay Sur
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
BAAS JAGOBIAO ROAD | Cubacub | Industrial | ₱9,975/sqm |
ALL LOTS | Cubay Sur | Residential Regular | ₱900/sqm |
ALL ALOTS | Cubay Norte | Residential Regular | ₱900/sqm |
V. SENO STREET | Cubacub | Commercial Regular | ₱8,925/sqm |
BAAS JAGOBIAO ROAD | Cubacub | Residential Regular | ₱8,925/sqm |
ALL ALOTS | Cubay Norte | Agricultural Class 39 | ₱875/sqm |
INTERIOR LOTS | Cubay Norte | Agricultural Class 39 | ₱875/sqm |
ALONG BARANGAY ROAD | Cubay Norte | Agricultural Class 39 | ₱875/sqm |
P OUANO STREET | Cubacub | Commercial Regular | ₱8,650/sqm |
ALL LOTS | Cubay Sur | Agricultural Class 39 | ₱864/sqm |
SAN MIGUEL VILLAGE PHASE III | Cubacub | N/A | ₱8,400/sqm |
SAN MIGUEL VILLAGE PHASE II | Cubacub | N/A | ₱8,400/sqm |
SAN MIGUEL VILLAGE PHASE I | Cubacub | Residential Regular | ₱8,400/sqm |
BAMBOO GREEN SUBD | Cubacub | Residential Regular | ₱8,400/sqm |
LEDESCO SUBD (MAIN) | Cubay | Commercial Regular | ₱8,000/sqm |
BALABAGO ROAD | Cubay | Commercial Regular | ₱8,000/sqm |
ALONG BARANGAY ROAD | Cubay Sur | Residential Regular | ₱800/sqm |
ALONG BARANGAY ROAD | Cubay Norte | Residential Regular | ₱800/sqm |
A. ALIVIO STREET | Cubacub | Commercial Regular | ₱7,750/sqm |
ALL OTHER LOTS / STREETS | Cubay | Commercial Regular | ₱7,450/sqm |
BAAS JAGOBIAO ROAD (C. CONGSON ST.) | Cubacub | Industrial | ₱7,350/sqm |
P OUANO STREET | Cubacub | Industrial | ₱7,350/sqm |
VICTOR VEGA STREET (formerly CUBACUB-CASILI ROAD) | Cubacub | Commercial Regular | ₱7,025/sqm |
ALONG BARANGAY ROAD | Cubay Sur | Agricultural Class 39 | ₱700/sqm |
V. SENO STREET | Cubacub | Industrial | ₱6,825/sqm |
VICTOR VEGA STREET (formerly CUBACUB-CASILI ROAD) | Cubacub | Industrial | ₱6,300/sqm |
P OUANO STREET | Cubacub | Residential Regular | ₱6,300/sqm |
INTERIOR | Cubacub | Residential Regular | ₱6,300/sqm |
BAAS JAGOBIAO ROAD (C. CONGSON ST.) | Cubacub | Residential Regular | ₱6,300/sqm |
A. ALIVIO STREET | Cubacub | Industrial | ₱6,250/sqm |
CENTENNIAL TOWNHOUSE | Cubay | Residential Regular | ₱60,000/sqm |
LEDESCO SUBD (MAIN) | Cubay | Residential Regular | ₱6,000/sqm |
ALL OTHER STREETS | Cubacub | Commercial Regular | ₱6,000/sqm |
INTERIOR LOTS | Cubay Norte | Residential Regular | ₱600/sqm |
V. SENO STREET | Cubacub | Residential Regular | ₱5,775/sqm |
A. ALIVIO STREET | Cubacub | Residential Regular | ₱5,775/sqm |
GREENFIELDS SUBD | Cubay | Residential Regular | ₱5,500/sqm |
BACALING-MORENO SUBD | Cubay | Residential Regular | ₱5,500/sqm |
INTERIOR | Cubacub | Residential Regular | ₱5,250/sqm |
VICTOR VEGA STREET (formerly CUBACUB-CASILI ROAD) | Cubacub | Residential Regular | ₱5,250/sqm |
INTERIOR | Cubacub | Residential Regular | ₱5,250/sqm |
BAAS JAGOBIAO ROAD (C. CONGSON ST.) | Cubacub | General Purposes | ₱5,250/sqm |
ALL OTHER STREETS | Cubacub | Industrial | ₱5,050/sqm |
VILLA RICA SUBD | Cubay | Residential Regular | ₱5,000/sqm |
KAHIRUP VILLAGE | Cubay | Residential Regular | ₱5,000/sqm |
INTERIOR | Cubacub | Residential Regular | ₱4,750/sqm |
BALABAGO ROAD | Cubay | Residential Regular | ₱4,700/sqm |
DATU PUTI SUBD | Cubay | Residential Regular | ₱4,500/sqm |
BROOKSIDE SUBD | Cubay | Residential Regular | ₱4,500/sqm |
ALONG NATIONAL ROAD | Cuba | Commercial Regular | ₱450/sqm |
END OF GREEN FIELD SUBD-BRGY BALABAGO BDRY (COASTAL RD. INTERSECTION) | Cubay | Residential Regular | ₱4,250/sqm |
INTERIOR | Cubacub | Residential Regular | ₱4,200/sqm |
INTERIOR | Cubacub | Residential Regular | ₱4,200/sqm |
INTERIOR | Cubacub | Residential Regular | ₱4,200/sqm |
ALL OTHER STREETS | Cubacub | Residential Regular | ₱4,150/sqm |
INTERIOR LOTS | Cubay Sur | Residential Regular | ₱386/sqm |
ALL OTHER LOTS / STREETS | Cubay | Residential Regular | ₱3,800/sqm |
INTERIOR | Cubacub | Residential Regular | ₱3,675/sqm |
INTERIOR LOTS | Cubay Sur | Agricultural Class 39 | ₱365/sqm |
AREAS NOT BENEFITED BY ROADS | Cubay | Residential Regular | ₱3,500/sqm |
ALL ALOTS | Cubay Norte | Institutional | ₱330/sqm |
ALL LOTS | Cubay Sur | Institutional | ₱330/sqm |
ALONG NATIONAL ROAD | Cuba | Residential Regular | ₱325/sqm |
ALL OTHER STREETS | Cubacub | General Purposes | ₱3,150/sqm |
ALL LOTS | Cubay | Commercial Regular | ₱2,535/sqm |
ALL LOTS | Cubay | Commercial Regular | ₱2,400/sqm |
All Lots | Cubag | N/A | ₱2,250/sqm |
Interior Lots | Cubag | Industrial | ₱2,250/sqm |
Interior Lots | Cubag | Institutional | ₱2,250/sqm |
H. ABELLANA STREET | Cubacub | Commercial Regular | ₱21,000/sqm |
ALL LOTS | Cubay | Residential Regular | ₱2,030/sqm |
H. ABELLANA STREET | Cubacub | Industrial | ₱18,900/sqm |
Along Barangay Road | Cubag | N/A | ₱1,875/sqm |
ALL LOTS | Cubay | Agricultural Class 40 | ₱1,600/sqm |
ALL LOTS | Cubay | Residential Regular | ₱1,600/sqm |
H. ABELLANA STREET | Cubacub | Residential Regular | ₱15,750/sqm |
Interior Lots | Cubag | N/A | ₱1,500/sqm |
ALL OTHER ROADS | Cuba | Residential Regular | ₱150/sqm |
ALL ALOTS | Cubay Norte | Agricultural Class 6 | ₱142/sqm |
MC ARTHUR DRIVE | Cubay | Commercial Regular | ₱13,000/sqm |
All Lots | Cubag | Agricultural Class 40 | ₱125/sqm |
All Lots | Cubag | Agricultural Class 6 | ₱125/sqm |
All Lots | Cubag | Agricultural Class 1 | ₱125/sqm |
ALL LOTS | Cubay Sur | Agricultural Class 6 | ₱122/sqm |
ALL LOTS | Cubay | Residential Regular | ₱1,100/sqm |
ALL ALOTS | Cubay Norte | Agricultural Class 1 | ₱108/sqm |
DECA HOMES SUBD | Cubacub | Residential Regular | ₱10,550/sqm |
ALL LOTS | Cubay Sur | Agricultural Class 1 | ₱105/sqm |
ALL OTHER SUBDIVISIONS | Cubacub | Residential Regular | ₱10,250/sqm |
along interior undeveloped roads | Cubay | Residential Regular | ₱1,000/sqm |
ALL LOTS | Cubay | Agricultural Class 16 | ₱0/sqm |
ALL ALOTS | Cubay Norte | Agricultural Class 2 | ₱0/sqm |
ALL ALOTS | Cubay Norte | Agricultural Class 4 | ₱0/sqm |
ALL ALOTS | Cubay Norte | Agricultural Class 8 | ₱0/sqm |
ALL ALOTS | Cubay Norte | Agricultural Class 10 | ₱0/sqm |
ALL ALOTS | Cubay Norte | Agricultural Class 12 | ₱0/sqm |
ALL ALOTS | Cubay Norte | Agricultural Class 16 | ₱0/sqm |
ALL ALOTS | Cubay Norte | Agricultural Class 26 | ₱0/sqm |
ALL LOTS | Cubay Sur | Agricultural Class 26 | ₱0/sqm |
ALONG BARANGAY ROAD | Cubay Sur | Agricultural Class 1 | ₱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 Cuba, City of Mandaue?
BIR zonal values in Cuba, City of Mandaue 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 Cuba, City of Mandaue the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Cuba, City of Mandaue can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.
