BIR Zonal Values in Upi
Sumilao, Bukidnon
INTERIOR
Lupiagan
ALL LOTS
Jupi
ALL LOTS
Yupisan
ALL LOTS
Jagupit
ALONG NATIONAL ROAD
Dalupirip
PROVINCIAL ROAD
Lupit
Interior Lot
Upi
ALONG PROVINCIAL ROAD
Darupidip
INTERIOR
Jagupit
PROVINCIAL ROAD
Lupit
BARANGAY ROAD
Lupit
INTERIOR
Lupiagan
VILLA CORAZON BEACH RESORT
Lupi
ALL LOTS
Lupi
INTERIOR
Lupit
PROVINCIAL ROAD/MUNICIPAL ROAD
Lupitan
ALONG PROVINCIAL ROAD
Darupidip
OTHER RESORTS
Lupi
ALONG BARANGAY ROAD
Darupidip
ALL OTHER STREETS
Lupitan
INTERIOR LOTS
Lupitan
ALL LOTS
Yupisan
ALONG PROVINCIAL ROAD
Darupidip
ALL LOTS
Jupi
ALL LOTS
Marupit
Interior Lot
Upi
Interior Lot
Upi
All Lots
Upi
RHEA VIII, SUBD. 1
Marupit
PROVINCIAL ROAD/MUNICIPAL ROAD
Lupitan
INTERIOR LOTS
Lupitan
ALONG PROVINCIAL ROAD
Darupidip
PUROK SADIRI
Macupit
(FORMERLY ALL OTHER STREETS)
Jupi
PUROK RAGSAK
Macupit
ALONG BARANGAY ROAD
Dalupirip
ALONG BARANGAY ROAD
Dalupirip
ALL LOTS
Tupilac
ALONG PROVINCIAL ROAD
Darupidip
PUROK SINAMAR
Macupit
ILAOD
Marupit
IRAYA
Marupit
NORTE
Marupit
RHEA VIII, SUBD. 2
Marupit
ALL LOTS
Jagupit
PROVINCIAL ROAD/MUNICIPAL ROAD
Lupitan
INTERIOR LOTS
Lupitan
ALL OTHER STREETS
Lupitan
ALL OTHER STREETS
Lupitan
HOUSING SUBD.
Marupit
ALONG BARANGAY ROAD
Darupidip
INTERIOR LOTS
Tupilac
OTHER ROADS
Dalupirip
ALONG BRGY ROAD
Macupit
ALL LOTS
Tupilac
INTERIOR LOTS
Darupidip
ALONG BARANGAY ROAD
Darupidip
INTERIOR LOTS
Lupitan
INTERIOR LOTS
Lupitan
ALL LOTS
Jagupit
ALONG BRGY ROAD
Macupit
ALONG BRGY ROAD
Macupit
ALONG BARANGAY ROAD
Darupidip
ALONG PROVINCIAL ROAD
Darupidip
ALL LOTS
Lupi
INTERIOR LOTS
Darupidip
INTERIOR LOTS
Lupitan
INTERIOR LOTS
Macupit
INTERIOR LOTS
Macupit
INTERIOR LOTS
Darupidip
ALONG BARANGAY ROAD
Darupidip
OTHER ROADS
Dalupirip
PROVINCIAL ROAD
Lupiagan
Along Barangay Road
Upi
ALL OTHER AGRICULTURAL LOTS
Marupit
INTERIOR LOTS
Macupit
INTERIOR LOTS
Macupit
INTERIOR LOTS
Darupidip
INTERIOR
Jagupit
PROVINCIAL ROAD
Lupit
ALONG BARANGAY ROAD
Darupidip
(FORMERLY ALL OTHER STREETS)
Lupi
ALONG BRGY ROAD
Macupit
ALONG BRGY ROAD
Macupit
ALONG BRGY ROAD
Macupit
ALL LOTS
Lupi
PROVINCIAL ROAD
Lupiagan
ALL LOTS
Jagupit
INTERIOR LOTS
Macupit
INTERIOR LOTS
Darupidip
INTERIOR LOTS
Macupit
INTERIOR LOTS
Tupilac
INTERIOR LOT
Lupi
All Lots
Upi
INTERIOR LOTS
Macupit
All Lots
Upi
All Lots
Upi
PROVINCIAL ROAD
Lupiagan
INTERIOR LOTS
Darupidip
INTERIOR LOTS
Macupit
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
INTERIOR | Lupiagan | Residential Regular | ₱825/sqm |
ALL LOTS | Jupi | Commercial Regular | ₱8,000/sqm |
ALL LOTS | Yupisan | Commercial Regular | ₱600/sqm |
ALL LOTS | Jagupit | Residential Regular | ₱600/sqm |
ALONG NATIONAL ROAD | Dalupirip | Residential Regular | ₱550/sqm |
PROVINCIAL ROAD | Lupit | Institutional | ₱550/sqm |
Interior Lot | Upi | N/A | ₱525/sqm |
ALONG PROVINCIAL ROAD | Darupidip | Commercial Regular | ₱500/sqm |
INTERIOR | Jagupit | Residential Regular | ₱500/sqm |
PROVINCIAL ROAD | Lupit | Residential Regular | ₱500/sqm |
BARANGAY ROAD | Lupit | Residential Regular | ₱450/sqm |
INTERIOR | Lupiagan | General Purposes | ₱425/sqm |
VILLA CORAZON BEACH RESORT | Lupi | Agricultural Class 40 | ₱4,000/sqm |
ALL LOTS | Lupi | Commercial Regular | ₱4,000/sqm |
INTERIOR | Lupit | Residential Regular | ₱400/sqm |
PROVINCIAL ROAD/MUNICIPAL ROAD | Lupitan | Commercial Regular | ₱400/sqm |
ALONG PROVINCIAL ROAD | Darupidip | Residential Regular | ₱380/sqm |
OTHER RESORTS | Lupi | Agricultural Class 40 | ₱3,700/sqm |
ALONG BARANGAY ROAD | Darupidip | Commercial Regular | ₱360/sqm |
ALL OTHER STREETS | Lupitan | Commercial Regular | ₱350/sqm |
INTERIOR LOTS | Lupitan | Commercial Regular | ₱350/sqm |
ALL LOTS | Yupisan | Residential Regular | ₱350/sqm |
ALONG PROVINCIAL ROAD | Darupidip | Agricultural Class 1 | ₱340/sqm |
ALL LOTS | Jupi | Residential Regular | ₱3,300/sqm |
ALL LOTS | Marupit | Commercial Regular | ₱3,300/sqm |
Interior Lot | Upi | Industrial | ₱3,125/sqm |
Interior Lot | Upi | Institutional | ₱3,125/sqm |
All Lots | Upi | N/A | ₱3,125/sqm |
RHEA VIII, SUBD. 1 | Marupit | Residential Regular | ₱3,000/sqm |
PROVINCIAL ROAD/MUNICIPAL ROAD | Lupitan | Industrial | ₱300/sqm |
INTERIOR LOTS | Lupitan | Commercial Regular | ₱300/sqm |
ALONG PROVINCIAL ROAD | Darupidip | Agricultural Class 2 | ₱300/sqm |
PUROK SADIRI | Macupit | Residential Regular | ₱293/sqm |
(FORMERLY ALL OTHER STREETS) | Jupi | Residential Regular | ₱2,900/sqm |
PUROK RAGSAK | Macupit | Residential Regular | ₱290/sqm |
ALONG BARANGAY ROAD | Dalupirip | Residential Regular | ₱275/sqm |
ALONG BARANGAY ROAD | Dalupirip | Residential Regular | ₱275/sqm |
ALL LOTS | Tupilac | Commercial Regular | ₱275/sqm |
ALONG PROVINCIAL ROAD | Darupidip | Agricultural Class 16 | ₱270/sqm |
PUROK SINAMAR | Macupit | Residential Regular | ₱263/sqm |
ILAOD | Marupit | Residential Regular | ₱2,600/sqm |
IRAYA | Marupit | Residential Regular | ₱2,600/sqm |
NORTE | Marupit | Residential Regular | ₱2,500/sqm |
RHEA VIII, SUBD. 2 | Marupit | Residential Regular | ₱2,500/sqm |
ALL LOTS | Jagupit | Agricultural Class 1 | ₱250/sqm |
PROVINCIAL ROAD/MUNICIPAL ROAD | Lupitan | Residential Regular | ₱250/sqm |
INTERIOR LOTS | Lupitan | Industrial | ₱250/sqm |
ALL OTHER STREETS | Lupitan | Residential Regular | ₱250/sqm |
ALL OTHER STREETS | Lupitan | Industrial | ₱250/sqm |
HOUSING SUBD. | Marupit | Residential Regular | ₱2,400/sqm |
ALONG BARANGAY ROAD | Darupidip | Residential Regular | ₱230/sqm |
INTERIOR LOTS | Tupilac | Commercial Regular | ₱225/sqm |
OTHER ROADS | Dalupirip | Residential Regular | ₱225/sqm |
ALONG BRGY ROAD | Macupit | Agricultural Class 1 | ₱213/sqm |
ALL LOTS | Tupilac | Residential Regular | ₱210/sqm |
INTERIOR LOTS | Darupidip | Residential Regular | ₱210/sqm |
ALONG BARANGAY ROAD | Darupidip | Agricultural Class 1 | ₱210/sqm |
INTERIOR LOTS | Lupitan | Residential Regular | ₱200/sqm |
INTERIOR LOTS | Lupitan | Industrial | ₱200/sqm |
ALL LOTS | Jagupit | Residential Regular | ₱195/sqm |
ALONG BRGY ROAD | Macupit | Agricultural Class 1 | ₱195/sqm |
ALONG BRGY ROAD | Macupit | Agricultural Class 1 | ₱195/sqm |
ALONG BARANGAY ROAD | Darupidip | Agricultural Class 2 | ₱190/sqm |
ALONG PROVINCIAL ROAD | Darupidip | Agricultural Class 36 | ₱190/sqm |
ALL LOTS | Lupi | Residential Regular | ₱1,800/sqm |
INTERIOR LOTS | Darupidip | Agricultural Class 1 | ₱180/sqm |
INTERIOR LOTS | Lupitan | Residential Regular | ₱180/sqm |
INTERIOR LOTS | Macupit | Agricultural Class 1 | ₱165/sqm |
INTERIOR LOTS | Macupit | Agricultural Class 1 | ₱165/sqm |
INTERIOR LOTS | Darupidip | Agricultural Class 2 | ₱160/sqm |
ALONG BARANGAY ROAD | Darupidip | Agricultural Class 16 | ₱160/sqm |
OTHER ROADS | Dalupirip | Residential Regular | ₱160/sqm |
PROVINCIAL ROAD | Lupiagan | Commercial Regular | ₱1,500/sqm |
Along Barangay Road | Upi | N/A | ₱1,500/sqm |
ALL OTHER AGRICULTURAL LOTS | Marupit | Agricultural Class 50 | ₱150/sqm |
INTERIOR LOTS | Macupit | Agricultural Class 2 | ₱145/sqm |
INTERIOR LOTS | Macupit | Agricultural Class 1 | ₱145/sqm |
INTERIOR LOTS | Darupidip | Agricultural Class 18 | ₱140/sqm |
INTERIOR | Jagupit | Residential Regular | ₱140/sqm |
PROVINCIAL ROAD | Lupit | Agricultural Class 4 | ₱140/sqm |
ALONG BARANGAY ROAD | Darupidip | Agricultural Class 36 | ₱140/sqm |
(FORMERLY ALL OTHER STREETS) | Lupi | Residential Regular | ₱1,350/sqm |
ALONG BRGY ROAD | Macupit | Agricultural Class 50 | ₱135/sqm |
ALONG BRGY ROAD | Macupit | Agricultural Class 50 | ₱135/sqm |
ALONG BRGY ROAD | Macupit | Agricultural Class 50 | ₱135/sqm |
ALL LOTS | Lupi | Residential Regular | ₱135/sqm |
PROVINCIAL ROAD | Lupiagan | Industrial | ₱1,300/sqm |
ALL LOTS | Jagupit | Commercial Regular | ₱1,300/sqm |
INTERIOR LOTS | Macupit | Agricultural Class 16 | ₱130/sqm |
INTERIOR LOTS | Darupidip | Agricultural Class 16 | ₱130/sqm |
INTERIOR LOTS | Macupit | Agricultural Class 2 | ₱128/sqm |
INTERIOR LOTS | Tupilac | Residential Regular | ₱125/sqm |
INTERIOR LOT | Lupi | Residential Regular | ₱125/sqm |
All Lots | Upi | Agricultural Class 40 | ₱125/sqm |
INTERIOR LOTS | Macupit | Agricultural Class 16 | ₱125/sqm |
All Lots | Upi | Agricultural Class 6 | ₱125/sqm |
All Lots | Upi | Agricultural Class 1 | ₱125/sqm |
PROVINCIAL ROAD | Lupiagan | Institutional | ₱1,225/sqm |
INTERIOR LOTS | Darupidip | Agricultural Class 12 | ₱120/sqm |
INTERIOR LOTS | Macupit | Agricultural Class 2 | ₱118/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 Upi, Sumilao?
BIR zonal values in Upi, Sumilao 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 Upi, Sumilao the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Upi, Sumilao can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.
