San Roque, Cebu City — BIR Zonal Values 2026

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

Barangay San Roque in Cebu City, Cebu has 23 BIR zonal value records spanning 2 property classifications: Commercial Residential, Residential. Zonal values range from ₱28,125/sqm to ₱103,975/sqm, with a barangay-wide average of ₱81,104/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱4,218,750 to ₱15,596,250, while the estimated market value ranges from ₱18,248,400 to ₱30,414,000. Property sellers in San Roque can expect total transfer costs of approximately ₱973,248 on a 150 sqm lot — including capital gains tax (₱729,936), documentary stamp tax (₱182,484), and local transfer tax (₱60,828).

23
Records
₱28,125
Lowest / sqm
₱103,975
Highest / sqm

BIR Zonal Value

₱28,125 — ₱103,975/sqm

Official BIR rate · Commercial Residential

Est. Market Value

₱121,656 — ₱202,760/sqm

Estimated · 1.5×–2.5× zonal rate

Nearby Avg

₱81,104/sqm

Average of nearby barangays

Sample Lot (150 sqm)

₱12,165,600 — ₱30,414,000

Based on 150 sqm lot

Estimated Transaction Costs (150 sqm lot)

Capital Gains Tax (6%)
Seller pays · 6% of zonal value
₱729,936
Documentary Stamp Tax (1.5%)
Buyer pays · 1.5% of selling price
₱182,484
Transfer Tax (0.5%)
Buyer pays · 0.5% of zonal value
₱60,828
Total Estimated Costs₱973,248

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

₱81,104/sqm

Tax floor

LVIS™ Score

₱109,490/sqm

Market estimate

PSA Factor

1.35x

2026 index

LVIS™ Score ₱109,490/sqm

Estimated market range for San Roque

₱93,067/sqm — ₱125,914/sqm

Get your exact San Roque 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

₱81,104/sqm

Est. Market Value

₱121,656 – ₱202,760/sqm

⚠ Selling at BIR rate on a 150 sqm lot? You could leave ₱6,083,000 on the table.

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Zonal Values in San Roque

Street / VicinityClassificationZonal Value
A MABINI STCommercial Residential₱68,355/sqm
ALL OTHER ST.Commercial Residential₱56,740/sqm
ARELLANO BLVDCommercial Residential₱61,025/sqm
GOMEZ STCommercial Residential₱68,355/sqm
INTERIOR AREASResidential₱28,125/sqm
JEREZA (LA SOLIDARIDAD)Commercial Residential₱77,172/sqm
LAPULAPU STREETCommercial Residential₱68,355/sqm
LAPULAPU STREETCommercial Residential₱97,650/sqm
LEGASPI EXTCommercial Residential₱100,813/sqm
LEGASPI STCommercial Residential₱97,650/sqm
LOGARTA EXTCommercial Residential₱68,355/sqm
M C BRIONES STCommercial Residential₱97,650/sqm
M J CUENCOCommercial Residential₱97,650/sqm
ML QUEZON BLVDCommercial Residential₱97,650/sqm
OSMENA BLVD (J LUNA ST)Commercial Residential₱97,650/sqm
P BURGOS STCommercial Residential₱97,650/sqm
P BURGOS STCommercial Residential₱103,975/sqm
PEIR 2 ROADCommercial Residential₱78,120/sqm
R PALMA STCommercial Residential₱68,988/sqm
S OSMENA JR BLVDCommercial Residential₱103,975/sqm
URDANETA STCommercial Residential₱78,120/sqm
V GULLAS STCommercial Residential₱83,635/sqm
ZULUETA STCommercial Residential₱67,723/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

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