BIR Zonal Values in Luz
City of Cebu, Cebu
ACCESS ROAD TO AYALA
Luz
LATITUDE CORPORATE CENTER
Luz
APPLE ONE EQUICOM TOWER
Luz
PARK POINT RESIDENCES
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
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
VILLA LEONOR SUBD
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
ISIDRO SUBD
Kitang 2 & Luz
GARCIA SUBD
Kitang 2 & Luz
VERTEX SUBD
Kitang 2 & Luz
SITIO TANGKE
Kitang 2 & Luz
VILLA LEONOR SUBD
Kitang 2 & Luz
SITIO KITANG II
Kitang 2 & Luz
SITIO MARSTEEL
Kitang 2 & Luz
MACAPAGAL ST
Kitang 2 & Luz
SITIO NPC SIDE
Kitang 2 & Luz
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
CAMIA BAY
Luzviminda
SITIO KITANG III
Kitang 2 & Luz
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 Norte
BARANGAY ROAD
Luzong Sur
Interior Lots
Villaluz
VERTEX SUBD
Kitang 2 & Luz
ISIDRO SUBD
Kitang 2 & Luz
SITIO TANGKE
Kitang 2 & Luz
SITIO MARSTEEL
Kitang 2 & Luz
MACAPAGAL ST
Kitang 2 & Luz
NPC HOUSING
Kitang 2 & Luz
SITIO NPC SIDE
Kitang 2 & Luz
SITIO KITANG III
Kitang 2 & Luz
GARCIA SUBD
Kitang 2 & Luz
SITIO KITANG II
Kitang 2 & Luz
Abra-Cervantes Road
Luzong
BARANGAY ROAD
Luzong
MUNICIPAL ROAD
Luzong
SITIO NEW ERA
Luz
SITIO STO. NINO II
Luz
SITIO STO. NINO I
Luz
SITIO SAN ANTONIO
Luz
SITIO KALINAW
Luz
SITIO ZAPATERA
Luz
SITIO STA.CRUZ
Luz
SITIO ABELLANA
Luz
SITIO LUBI
Luz
SITIO SAMBAG
Luz
SITIO STO. NINO III
Luz
SITIO SAN ROQUE
Luz
SITIO NANGKA
Luz
SITIO SAN VICENTE
Luz
SITIO MABUHAY
Luz
SITIO CITY CENTRAL
Luz
ALONG BARANGAY ROAD (BR)
Luzviminda
INTERIOR
Luzong Sur
INTERIOR
Luzong Norte
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
Mindanao Avenue
Luz
Bohol St.
Luz
CEBU BUSINESS PARK
Luz
AGRI/AGRO
Kitang 2 & Luz
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
ALL LOTS
Luzong
ALL OTHER STREETS
Kitang 2 & Luz
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
NATIONAL ROAD (BO. LUZ)
Kitang 2 & Luz
INTERIOR (100 M FROM BARANGAY ROAD)
Luzong Sur
INTERIOR (100 M FROM BARANGAY ROAD)
Luzong Norte
INTERIOR LOTS
Luzviminda
ALL OTHER STREETS
Kitang 2 & Luz
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
ACCESS ROAD TO AYALA | Luz | Commercial Regular | ₱96,750/sqm |
LATITUDE CORPORATE CENTER | Luz | Parking Slot | ₱95,000/sqm |
APPLE ONE EQUICOM TOWER APPLE ONE EQUICOM TOWER | Luz | Parking Slot | ₱95,000/sqm |
PARK POINT RESIDENCES PARK POINT RESIDENCES | 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 |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Commercial Regular | ₱5,000/sqm |
VILLA LEONOR SUBD | Kitang 2 & Luz | Commercial Regular | ₱5,000/sqm |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Industrial | ₱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 |
ISIDRO SUBD | 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 |
SITIO TANGKE | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
VILLA LEONOR SUBD | Kitang 2 & Luz | Residential Regular | ₱4,000/sqm |
SITIO KITANG II | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
SITIO MARSTEEL | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
MACAPAGAL ST | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
SITIO NPC SIDE | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Residential Regular | ₱4,000/sqm |
CAMIA BAY | Luzviminda | Agricultural Class 40 | ₱4,000/sqm |
SITIO KITANG III | Kitang 2 & Luz | Commercial Regular | ₱4,000/sqm |
Interior Lot | Villa Luz | Institutional | ₱3,750/sqm |
Interior Lot | Villa Luz | Industrial | ₱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 Norte | Commercial Regular | ₱325/sqm |
BARANGAY ROAD | Luzong Sur | Commercial Regular | ₱325/sqm |
Interior Lots | Villaluz | N/A | ₱313/sqm |
VERTEX SUBD | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
ISIDRO SUBD | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
SITIO TANGKE | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
SITIO MARSTEEL | 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 NPC SIDE | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
SITIO KITANG III | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
GARCIA SUBD | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
SITIO KITANG II | Kitang 2 & Luz | Residential Regular | ₱3,000/sqm |
Abra-Cervantes Road | Luzong | Agricultural Class 1 | ₱298/sqm |
BARANGAY ROAD | Luzong | Commercial Regular | ₱293/sqm |
MUNICIPAL ROAD | Luzong | Agricultural Class 1 | ₱293/sqm |
SITIO NEW ERA | Luz | N/A | ₱28,125/sqm |
SITIO STO. NINO II | Luz | N/A | ₱28,125/sqm |
SITIO STO. NINO I | Luz | N/A | ₱28,125/sqm |
SITIO SAN ANTONIO | Luz | N/A | ₱28,125/sqm |
SITIO KALINAW | Luz | N/A | ₱28,125/sqm |
SITIO ZAPATERA | Luz | N/A | ₱28,125/sqm |
SITIO STA.CRUZ | Luz | N/A | ₱28,125/sqm |
SITIO ABELLANA | Luz | N/A | ₱28,125/sqm |
SITIO LUBI | Luz | N/A | ₱28,125/sqm |
SITIO SAMBAG | Luz | N/A | ₱28,125/sqm |
SITIO STO. NINO III | Luz | N/A | ₱28,125/sqm |
SITIO SAN ROQUE | Luz | N/A | ₱28,125/sqm |
SITIO NANGKA | Luz | N/A | ₱28,125/sqm |
SITIO SAN VICENTE | Luz | N/A | ₱28,125/sqm |
SITIO MABUHAY | Luz | N/A | ₱28,125/sqm |
SITIO CITY CENTRAL | Luz | N/A | ₱28,125/sqm |
ALONG BARANGAY ROAD (BR) | Luzviminda | Residential Regular | ₱280/sqm |
INTERIOR | Luzong Sur | Residential Regular | ₱268/sqm |
INTERIOR | Luzong Norte | 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 |
Mindanao Avenue | Luz | Commercial Regular | ₱206,750/sqm |
Bohol St. | Luz | Commercial Regular | ₱206,750/sqm |
CEBU BUSINESS PARK | Luz | Commercial Regular | ₱206,750/sqm |
AGRI/AGRO | Kitang 2 & Luz | Agricultural Class 50 | ₱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 |
ALL LOTS | Luzong | Commercial Regular | ₱200/sqm |
ALL OTHER STREETS | Kitang 2 & Luz | Agricultural Class 1 | ₱200/sqm |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Agricultural Class 8 | ₱200/sqm |
NATIONAL ROAD (BO. LUZ) | Kitang 2 & Luz | Agricultural Class 10 | ₱200/sqm |
INTERIOR (100 M FROM BARANGAY ROAD) | Luzong Sur | Residential Regular | ₱200/sqm |
INTERIOR (100 M FROM BARANGAY ROAD) | Luzong Norte | Residential Regular | ₱200/sqm |
INTERIOR LOTS | Luzviminda | Residential Regular | ₱200/sqm |
ALL OTHER STREETS | Kitang 2 & Luz | Agricultural Class 6 | ₱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.
