BIR Zonal Values in Luz
City of Cebu, Cebu
ACCESS ROAD TO AYALA
Luz
PARK POINT RESIDENCES
Luz
LATITUDE CORPORATE CENTER
Luz
APPLE ONE EQUICOM TOWER
Luz
TAFT EASTGATE CONDOMINIUM
Luz
ALL OTHER CONDOMINIUMS
Luz
ACCESS ROAD TO AYALA
Luz
BARANGAY ROAD
Luzong
ALL LOTS
Luz
INTERIOR LOTS
Luzong
AYALA LIFE FGU CENTER-CONDOMINIUM
Luz
CABANTAN ST
Luz
NEW ERA ST
Luz
PARKING SLOT
Luz
CABANTAN ST
Luz
VILLA LEONOR SUBD
Kitang 2 & Luz
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
ALL LOTS
Luzong
INTERIOR LOTS
Luzong
ALL OTHER STREETS /UNNAMED STREETS
Luz
Manabo-Luba
Luzong
ALL LOTS
Luz
ALONG NATIONAL HIGHWAY (NH)
Luzviminda
ALL OTHER STREETS /UNNAMED STREETS
Luz
SITIO KITANG II
Kitang 2 & Luz
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
MACAPAGAL ST
Kitang 2 & Luz
SITIO KITANG III
Kitang 2 & Luz
GARCIA SUBD
Kitang 2 & Luz
VERTEX SUBD
Kitang 2 & Luz
VILLA LEONOR SUBD
Kitang 2 & Luz
ISIDRO SUBD
Kitang 2 & Luz
SITIO TANGKE
Kitang 2 & Luz
SITIO NPC SIDE
Kitang 2 & Luz
SITIO MARSTEEL
Kitang 2 & Luz
CAMIA BAY
Luzviminda
Interior Lot
Villa Luz
Interior Lot
Villa Luz
BARANGAY ROAD
Luzong Sur
BARANGAY ROAD
Luzong Norte
MACAPAGAL ST
Kitang 2 & Luz
Villaviciousa-Luba-Tubo
Luzong
BARANGAY ROAD
Luzong Sur
BARANGAY ROAD
Luzong Norte
Interior Lots
Villaluz
SITIO KITANG II
Kitang 2 & Luz
SITIO KITANG III
Kitang 2 & Luz
MACAPAGAL ST
Kitang 2 & Luz
NPC HOUSING
Kitang 2 & Luz
SITIO MARSTEEL
Kitang 2 & Luz
SITIO NPC SIDE
Kitang 2 & Luz
SITIO TANGKE
Kitang 2 & Luz
GARCIA SUBD
Kitang 2 & Luz
ISIDRO SUBD
Kitang 2 & Luz
VERTEX SUBD
Kitang 2 & Luz
Abra-Cervantes Road
Luzong
MUNICIPAL ROAD
Luzong
BARANGAY ROAD
Luzong
SITIO KALINAW
Luz
SITIO MABUHAY
Luz
SITIO NANGKA
Luz
SITIO SAMBAG
Luz
SITIO SAN VICENTE
Luz
SITIO STO. NINO III
Luz
SITIO STA.CRUZ
Luz
SITIO LUBI
Luz
SITIO STO. NINO I
Luz
SITIO CITY CENTRAL
Luz
SITIO ABELLANA
Luz
SITIO ZAPATERA
Luz
SITIO SAN ROQUE
Luz
SITIO SAN ANTONIO
Luz
SITIO STO. NINO II
Luz
SITIO NEW ERA
Luz
ALONG BARANGAY ROAD (BR)
Luzviminda
INTERIOR
Luzong Norte
INTERIOR
Luzong Sur
BARANGAY ROAD
Luzong Sur
BARANGAY ROAD
Luzong Norte
THE ALCOVES
Luz
Camotes Road
Luz
Siquijor St.
Luz
Camotes Road
Luz
THE ALCOVES
Luz
CEBU BUSINESS PARK
Luz
CEBU BUSINESS PARK
Luz
Mindanao Avenue
Luz
Bohol St.
Luz
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
INTERIOR (100 M FROM BARANGAY ROAD)
Luzong Norte
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
ALL OTHER STREETS
Kitang 2 & Luz
INTERIOR (100 M FROM BARANGAY ROAD)
Luzong Sur
ALL LOTS
Luzong
INTERIOR LOTS
Luzviminda
ALL OTHER STREETS
Kitang 2 & Luz
AGRI/AGRO
Kitang 2 & Luz
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
ACCESS ROAD TO AYALA | Luz | Commercial Regular | ₱96,750/sqm |
PARK POINT RESIDENCES PARK POINT RESIDENCES | Luz | Parking Slot | ₱95,000/sqm |
LATITUDE CORPORATE CENTER | Luz | Parking Slot | ₱95,000/sqm |
APPLE ONE EQUICOM TOWER APPLE ONE EQUICOM TOWER | Luz | Parking Slot | ₱95,000/sqm |
TAFT EASTGATE CONDOMINIUM TAFT EASTGATE CONDOMINIUM | Luz | Parking Slot | ₱90,000/sqm |
ALL OTHER CONDOMINIUMS | Luz | Parking Slot | ₱88,500/sqm |
ACCESS ROAD TO AYALA | Luz | Residential Regular | ₱83,500/sqm |
BARANGAY ROAD | Luzong | Residential Regular | ₱812/sqm |
ALL LOTS | Luz | Commercial Regular | ₱750/sqm |
INTERIOR LOTS | Luzong | Commercial Regular | ₱705/sqm |
AYALA LIFE FGU CENTER-CONDOMINIUM AYALA LIFE FGU CENTER-CONDOMINIUM | Luz | Commercial Condominium | ₱703/sqm |
CABANTAN ST | Luz | Commercial Regular | ₱64,500/sqm |
NEW ERA ST | Luz | Commercial Regular | ₱61,450/sqm |
PARKING SLOT | Luz | Parking Slot | ₱56,250/sqm |
CABANTAN ST | Luz | Residential Regular | ₱51,250/sqm |
VILLA LEONOR SUBD | Kitang 2 & Luz | Commercial Regular | ₱5,000/sqm |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Industrial | ₱5,000/sqm |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Commercial Regular | ₱5,000/sqm |
ALL LOTS | Luzong | Commercial Regular | ₱497/sqm |
INTERIOR LOTS | Luzong | Residential Regular | ₱493/sqm |
ALL OTHER STREETS /UNNAMED STREETS | Luz | Commercial Regular | ₱46,540/sqm |
Manabo-Luba | Luzong | Institutional | ₱450/sqm |
ALL LOTS | Luz | Residential Regular | ₱450/sqm |
ALONG NATIONAL HIGHWAY (NH) | Luzviminda | Residential Regular | ₱430/sqm |
ALL OTHER STREETS /UNNAMED STREETS | Luz | Residential Regular | ₱42,750/sqm |
SITIO KITANG II | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Residential Regular | ₱4,000/sqm |
MACAPAGAL ST | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
SITIO KITANG III | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
GARCIA SUBD | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
VERTEX SUBD | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
VILLA LEONOR SUBD | Kitang 2 & Luz | Residential Regular | ₱4,000/sqm |
ISIDRO SUBD | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
SITIO TANGKE | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
SITIO NPC SIDE | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
SITIO MARSTEEL | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
CAMIA BAY | Luzviminda | Agricultural Class 40 | ₱4,000/sqm |
Interior Lot | Villa Luz | Industrial | ₱3,750/sqm |
Interior Lot | Villa Luz | Institutional | ₱3,750/sqm |
BARANGAY ROAD | Luzong Sur | Institutional | ₱369/sqm |
BARANGAY ROAD | Luzong Norte | Institutional | ₱369/sqm |
MACAPAGAL ST | Kitang 2 & Luz | Institutional | ₱3,500/sqm |
Villaviciousa-Luba-Tubo | Luzong | Residential Regular | ₱337/sqm |
BARANGAY ROAD | Luzong Sur | Commercial Regular | ₱325/sqm |
BARANGAY ROAD | Luzong Norte | Commercial Regular | ₱325/sqm |
Interior Lots | Villaluz | N/A | ₱313/sqm |
SITIO KITANG II | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
SITIO KITANG III | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
MACAPAGAL ST | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
NPC HOUSING | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
SITIO MARSTEEL | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
SITIO NPC SIDE | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
SITIO TANGKE | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
GARCIA SUBD | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
ISIDRO SUBD | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
VERTEX SUBD | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
Abra-Cervantes Road | Luzong | Agricultural Class 1 | ₱298/sqm |
MUNICIPAL ROAD | Luzong | Agricultural Class 1 | ₱293/sqm |
BARANGAY ROAD | Luzong | Commercial Regular | ₱293/sqm |
SITIO KALINAW | Luz | N/A | ₱28,125/sqm |
SITIO MABUHAY | Luz | N/A | ₱28,125/sqm |
SITIO NANGKA | Luz | N/A | ₱28,125/sqm |
SITIO SAMBAG | Luz | N/A | ₱28,125/sqm |
SITIO SAN VICENTE | Luz | N/A | ₱28,125/sqm |
SITIO STO. NINO III | Luz | N/A | ₱28,125/sqm |
SITIO STA.CRUZ | Luz | N/A | ₱28,125/sqm |
SITIO LUBI | Luz | N/A | ₱28,125/sqm |
SITIO STO. NINO I | Luz | N/A | ₱28,125/sqm |
SITIO CITY CENTRAL | Luz | N/A | ₱28,125/sqm |
SITIO ABELLANA | Luz | N/A | ₱28,125/sqm |
SITIO ZAPATERA | Luz | N/A | ₱28,125/sqm |
SITIO SAN ROQUE | Luz | N/A | ₱28,125/sqm |
SITIO SAN ANTONIO | Luz | N/A | ₱28,125/sqm |
SITIO STO. NINO II | Luz | N/A | ₱28,125/sqm |
SITIO NEW ERA | Luz | N/A | ₱28,125/sqm |
ALONG BARANGAY ROAD (BR) | Luzviminda | Residential Regular | ₱280/sqm |
INTERIOR | Luzong Norte | Residential Regular | ₱268/sqm |
INTERIOR | Luzong Sur | Residential Regular | ₱268/sqm |
BARANGAY ROAD | Luzong Sur | Residential Regular | ₱250/sqm |
BARANGAY ROAD | Luzong Norte | Residential Regular | ₱250/sqm |
THE ALCOVES | Luz | Commercial Condominium | ₱243,000/sqm |
Camotes Road | Luz | Commercial Regular | ₱212,500/sqm |
Siquijor St. | Luz | Commercial Regular | ₱212,500/sqm |
Camotes Road | Luz | Commercial Regular | ₱212,500/sqm |
THE ALCOVES | Luz | Residential Condominium | ₱207,000/sqm |
CEBU BUSINESS PARK | Luz | Commercial Regular | ₱206,750/sqm |
CEBU BUSINESS PARK | Luz | Commercial Regular | ₱206,750/sqm |
Mindanao Avenue | Luz | Commercial Regular | ₱206,750/sqm |
Bohol St. | Luz | Commercial Regular | ₱206,750/sqm |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Agricultural Class 10 | ₱200/sqm |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Agricultural Class 15 | ₱200/sqm |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Agricultural Class 36 | ₱200/sqm |
INTERIOR (100 M FROM BARANGAY ROAD) | Luzong Norte | Residential Regular | ₱200/sqm |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Agricultural Class 8 | ₱200/sqm |
ALL OTHER STREETS | Kitang 2 & Luz | Agricultural Class 1 | ₱200/sqm |
INTERIOR (100 M FROM BARANGAY ROAD) | Luzong Sur | Residential Regular | ₱200/sqm |
ALL LOTS | Luzong | Commercial Regular | ₱200/sqm |
INTERIOR LOTS | Luzviminda | Residential Regular | ₱200/sqm |
ALL OTHER STREETS | Kitang 2 & Luz | Agricultural Class 6 | ₱200/sqm |
AGRI/AGRO | Kitang 2 & Luz | Agricultural Class 50 | ₱200/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 Luz, City of Cebu?
BIR zonal values in Luz, 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 Luz, 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 Luz, City of Cebu can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.
