BIR Official
2026
Active

Horizons 101 Latest Zonal Value

Department Order:DO 054-2023
Effective:Oct 5, 2023
Status:Current / Active
Classifications:3
BIR Official

Horizons 101 Zonal Value

Cebu City

Current Zonal Value
₱180,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱180,000
/sqm
DO 054-2023
Commercial Condo
₱209,000
/sqm
DO 054-2023
Parking Slot
₱114,500
/sqm
DO 054-2023
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

No Active Listings

No properties currently listed in Horizons 101.

Zonal Value Breakdown — Horizons 101

Official BIR assessment per square meter. Matched via: Building Name (HORIZONS 101)

RC

Residential Condo

DO 054-2023

₱180,000/sqm
CC

Commercial Condo

DO 054-2023

₱209,000/sqm
PS

Parking Slot

DO 054-2023

₱114,500/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
PSParking Slot

Each classification has a separate BIR-assessed value per square meter applicable to Horizons 101.

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

Area Zonal Value Pages