Housal tracks 7 BIR zonal value entries in DECA HOMES SUBD (City of Mandaue). Zonal values range from ₱2,250/sqm to ₱10,550/sqm (average ₱7,007/sqm). Top classifications: RR (5), I (2). Source: Bureau of Internal Revenue (BIR). Last checked June 18, 2026.
DECA HOMES SUBD Zonal Value
Cubacub, City of Mandaue
Residential Condo Classification (RC)
All Classifications (Current)
Zonal Value Breakdown — DECA HOMES SUBD
Official BIR assessment per square meter. Matched via: Building Name (DECA HOMES SUBD)
Residential Regular
DO 23-2022
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to DECA HOMES SUBD.
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
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