City of Lapu-Lapu, Cebu · RDO 080 (Mandaue City, Cebu)
Data last verified 2026-07-25 · see recent updates
DO 90-2019 · BIR schedule effectivity: 2020-02-04
PSGC 0731100015
Mactan is a barangay in Lapu-Lapu, Cebu with 45 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 080 (Mandaue City, Cebu), based on the BIR Department Order covering Mactan. The average residential zonal value across classified streets is ₱15,059/sqm (median ₱5,250/sqm). Street-level residential values range from ₱2,500 to ₱115,000 per square meter. The highest-valued residential street is Residencia de Vistamar at ₱115,000/sqm. Commercial zonal values reach up to ₱138,000/sqm. The majority of classified streets (86.7%) carry residential zoning. These values are used by the BIR as the minimum basis for computing capital gains tax and documentary stamp tax on property transactions in Mactan.
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Mactan barangay-level residential value of ₱15,059/sqm
Planning to sell this property? We'll handle everything: pricing, buyers, taxes.
This is an estimate based on the BIR zonal value only. Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Transfer tax (varies by LGU) and other fees are not included. Consult a licensed tax professional for exact computations.
What brings you to Brgy. Mactan?
| Location | Residential | Commercial | Industrial | PS | RC | CC |
|---|---|---|---|---|---|---|
| Mactan | - | - | - | - | - | - |
↳ Angasil Barangay Road(Quezon Natl H-Way-Shoreline) | ₱7,000 | ₱11,000 | ₱9,970 | - | - | - |
↳ Angasil Barangay Road(Interior) | ₱4,500 | - | - | - | - | - |
↳ Bancal-Soong Road(Basak-Cagodoy) | ₱6,500 | ₱14,000 | ₱12,470 | - | - | - |
↳ Bancal-Soong Road(Interior) | ₱5,000 | - | - | - | - | - |
↳ Beach Lots(Beyond 50 Meters) | ₱10,250 | - | - | - | - | - |
↳ Beach Lots(Beach Front) | - | - | - | - | - | - |
↳ Beach Lots(Interior) | - | - | - | - | - | - |
↳ Beach Lots(Within Next 50 Meters) | - | - | - | - | - | - |
↳ Cabesa Tacio Road(Buot-Boundary) | ₱4,000 | - | - | - | - | - |
↳ Cabesa Tacio Road(Interior) | ₱3,000 | - | - | - | - | - |
↳ Casia-Soong Road(Old Mactan Rd-Quezon) | ₱3,600 | ₱11,000 | ₱9,970 | - | - | - |
↳ Casia-Soong Road(Interior) | ₱2,500 | - | - | - | - | - |
↳ Dapdap(Developed Subd.) | - | ₱15,500 | - | - | - | - |
↳ Dapdap(Interior) | ₱13,500 | - | - | - | - | - |
↳ Dapdap-Maribago(Quezon Natl Hw-Maribago Bdy) | ₱4,100 | ₱9,000 | ₱9,970 | - | - | - |
↳ Dapdap-Maribago(Interior) | ₱5,000 | - | - | - | - | - |
↳ Dapdap Beach Road(Interior) | ₱11,000 | ₱18,000 | ₱12,500 | - | - | - |
↳ Mactan-Casanta Road(Casia-Soong Road) | ₱4,250 | ₱10,000 | ₱9,970 | - | - | - |
↳ Mactan-Casanta Road(Interior) | ₱2,500 | - | - | - | - | - |
↳ Mactan - Soong(Mactan Crossing-Dapdap Rd.) | ₱5,000 | ₱9,500 | - | - | - | - |
↳ Mactan - Soong(Interior) | ₱3,600 | - | - | - | - | - |
↳ Natl Highway-Buot(Mactan Proper-Shangri La) | ₱5,000 | ₱9,500 | - | - | - | - |
↳ Natl Highway-Buot(Fronting Magellan Bay) | ₱6,500 | - | - | - | - | - |
↳ Natl Highway-Buot(Interior) | ₱3,500 | - | - | - | - | - |
↳ Old Mactan Road - Mactan(Casia-Soong-Dapdap) | - | ₱9,500 | - | - | - | - |
↳ National Highway(Casia-Soong-Dapdap) | ₱4,500 | - | ₱9,970 | - | - | - |
↳ National Highway(Interior) | ₱3,500 | - | - | - | - | - |
↳ Quezon Natl Highway(Buaya-Bancl Bdy-Old Mactan) | ₱7,500 | ₱11,500 | ₱12,470 | - | - | - |
↳ Quezon Natl Highway(Interior) | ₱5,250 | - | - | - | - | - |
↳ Sitio Soong(Interior) | ₱4,500 | ₱10,500 | ₱9,970 | - | - | - |
↳ All Other Streets | ₱3,750 | ₱9,500 | ₱9,970 | - | - | - |
↳ All Other Streets(Interior) | ₱2,500 | - | - | - | - | - |
↳ Ar Homes(Interior) | ₱10,500 | - | - | - | - | - |
↳ Helenville Subd(Interior) | ₱12,000 | - | - | - | - | - |
↳ Villa Rufina(Interior) | ₱12,000 | - | - | - | - | - |
↳ Vistamar Subd(Interior) | ₱12,000 | - | - | - | - | - |
↳ Rajah Townhomes(Interior) | ₱10,500 | - | - | - | - | - |
↳ Hapyy Homes Subdivision(Interior) | ₱12,000 | - | - | - | - | - |
↳ Fleur de Ville(Interior) | ₱12,000 | - | - | - | - | - |
↳ All Other Subdivisions(Interior) | ₱9,500 | - | - | - | - | - |
↳ Residencia de Vistamar(Interior) | ₱115,000 | ₱138,000 | - | - | ₱115,000 | ₱138,000 |
↳ Residencia de Vistamar(Parking) | - | - | - | ₱27,500 | - | - |
↳ Mactan Oasis Condominium(Parking) | ₱25,000 | ₱30,000 | - | ₱6,000 | ₱25,000 | ₱30,000 |
↳ Mactan Newtown Condo(Parking) | ₱115,000 | ₱138,000 | - | ₱27,500 | ₱115,000 | ₱138,000 |
↳ All Other Condominiums(Parking) | ₱100,000 | ₱120,000 | - | ₱22,500 | ₱100,000 | ₱120,000 |
These zonal values are published by BIR RDO 080 (Mandaue City, Cebu) and represent the minimum taxable value per square meter for properties in Mactan, City of Lapu-Lapu.
Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
Data Source: Bureau of Internal Revenue (BIR), Philippines
Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)
Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.