Pahina San Nicolas, Cebu City — BIR Zonal Values 2026

Complete BIR zonal values for Pahina San Nicolas in Cebu City, Cebu. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.

Barangay Pahina San Nicolas in Cebu City, Cebu has 20 BIR zonal value records spanning 5 property classifications: Commercial, Commercial Residential, Professional Services, Residential, Residential Commercial. Zonal values range from ₱10,000/sqm to ₱95,000/sqm, with a barangay-wide average of ₱25,195/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱1,500,000 to ₱14,250,000, while the estimated market value ranges from ₱5,668,950 to ₱9,448,200. Property sellers in Pahina San Nicolas can expect total transfer costs of approximately ₱302,340 on a 150 sqm lot — including capital gains tax (₱226,755), documentary stamp tax (₱56,689), and local transfer tax (₱18,896).

20
Records
₱10,000
Lowest / sqm
₱95,000
Highest / sqm

BIR Zonal Value

₱10,000 — ₱95,000/sqm

Official BIR rate · Commercial Residential

Est. Market Value

₱37,793 — ₱62,988/sqm

Estimated · 1.5×–2.5× zonal rate

Nearby Avg

₱25,195/sqm

Average of nearby barangays

Sample Lot (150 sqm)

₱3,779,250 — ₱9,448,200

Based on 150 sqm lot

Estimated Transaction Costs (150 sqm lot)

Capital Gains Tax (6%)
Seller pays · 6% of zonal value
₱226,755
Documentary Stamp Tax (1.5%)
Buyer pays · 1.5% of selling price
₱56,689
Transfer Tax (0.5%)
Buyer pays · 0.5% of zonal value
₱18,896
Total Estimated Costs₱302,340

Based on BIR zonal value × 150 sqm. Actual amounts depend on selling price and local government rates.

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LandValue Intelligence Score™ LVIS™
PSA-based estimate

BIR Zonal

₱25,195/sqm

Tax floor

LVIS™ Score

₱34,013/sqm

Market estimate

PSA Factor

1.35x

2026 index

LVIS™ Score ₱34,013/sqm

Estimated market range for Pahina San Nicolas

₱28,911/sqm — ₱39,115/sqm

Get your exact Pahina San Nicolas valuation

Based on BIR zonal values + PSA 2026 construction index · Updated March 2026

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BIR zonal value ≠ actual market value

BIR Tax Base

₱20,217/sqm

Est. Market Value

₱30,326 – ₱50,543/sqm

⚠ Selling at BIR rate on a 150 sqm lot? You could leave ₱1,516,000 on the table.

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Zonal Values in Pahina San Nicolas

Street / VicinityClassificationZonal Value
ALL OTHER STREETSCommercial Residential₱16,000/sqm
ALL OTHER STREETSResidential₱10,000/sqm
ALL OTHER STREETSResidential₱12,000/sqm
B ARANAS ST.Commercial Residential₱18,200/sqm
C PADILLA ST.Commercial Residential₱30,200/sqm
CONDOMINIUM - HIGH ENDCommercial₱95,000/sqm
CONDOMINIUM - HIGH ENDProfessional Services₱45,000/sqm
CONDOMINIUM - HIGH ENDResidential Commercial₱75,000/sqm
CONDOMINIUM - LOW COSTResidential Commercial₱40,000/sqm
ESPELITA STCommercial Residential₱18,100/sqm
ESPELITA STREETResidential₱12,000/sqm
FLORES, L. STREETResidential₱12,000/sqm
GARFIELD STCommercial Residential₱18,100/sqm
GARFIELD STREETResidential₱12,000/sqm
LAKANDULA STCommercial Residential₱18,100/sqm
LAKANDULA STREETResidential₱12,000/sqm
TRES DE ABRIL STCommercial Residential₱18,100/sqm
TRES DE ABRIL STREETResidential₱12,000/sqm
TUPAS STCommercial Residential₱18,100/sqm
TUPAS STREETResidential₱12,000/sqm

Property Classifications

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Nearby Barangays in Cebu City

Apas Avg. zonal value: ₱66,158/sqm Babag Avg. zonal value: ₱3,780/sqm Babag Ii Avg. zonal value: ₱1,600/sqm Bacayan Avg. zonal value: ₱17,375/sqm Banilad Avg. zonal value: ₱43,025/sqm

Other Barangays in Cebu City

Apas Babag Babag Ii Bacayan Banilad Basak Pardo Basak San Nicolas Binaliw Bonbon Budla - An Buhisan Bulacao Pardo Buot - Taop Busay Calamba Cambinocot Capitol Site Carreta Cebu Port Area Central Pob (Sto. Niño Proper) Central Proper (Sto.niño) Cogon Central Cogon Pardo Day - As Duljo Fatima Ermita Guadalupe Guba Hipodromo Inayawan Pardo Kalubihan Kalunasan Kamagayan Kamputhaw Kasambagan Kinasang - An Labangon Lahug Lorega San Miguel Lusaran Luz Mabini Mabolo Malubog Mambaling Pahina Central Pamutan Parian Paril

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