BIR Official
2026
Active

Aruga Mactan Latest Zonal Value

City of Cebu
Department Order:DO 054-2023
Effective:Oct 5, 2023
Status:Current / Active
Classifications:1
BIR Official

Aruga Mactan Zonal Value

City of Cebu

Current Zonal Value
₱195,250/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Regular
₱195,250
/sqm
DO 054-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Sale in Aruga Mactan
1

Aruga Mactan | 2BR 142sqm Condo for Sale in Cebu City
For Sale

₱47,500,000

Aruga Mactan | 2BR 142sqm Condo for Sale in Cebu City

City of Cebu

Bedrooms

2 BR

Bathrooms

3

Floor Area

142.00 sqm

Parking

1

Zonal Value Breakdown — Aruga Mactan

Official BIR assessment per square meter. Matched via: token_match (Biliran St., Mactan St.,Ayala Rd.))

RR

Residential Regular

DO 054-2023

₱195,250/sqm

What This Zonal Value Covers

RRResidential Regular

Each classification has a separate BIR-assessed value per square meter applicable to Aruga Mactan.

How BIR Zonal Value Is Used

  • Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
  • Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
  • Used in transfer valuation for donations, estate settlements, and property swaps
  • Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes