BIR Zonal Values in Session Road Area
City of Baguio, Benguet
Session Rd.
Session Road Area
Luneta Cut-Off Rd. and Session Rd. Extension
Session Road Area
Albert St.
Session Road Area
Gov. Pack Rd.
Session Road Area
from junction Harrison Rd. to junction Session Road
Session Road Area
from Session R d. Rotunda to junction Utility Rd.
Session Road Area
Session Road Extn
Session Road Area
Harrison Carantes
Session Road Area
Lower Mabini St.
Session Road Area
Diego Silang
Session Road Area
Calderon St
Session Road Area
North Drive
Session Road Area
Luneta Hill and Rambakan Drive
Session Road Area
DPS Subd
Session Road Area
Harrison Road
Session Road Area
Leonard Wood Road
Session Road Area
Claudio St.
Session Road Area
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
Session Rd. | Session Road Area | Commercial Regular | ₱206,800/sqm |
Luneta Cut-Off Rd. and Session Rd. Extension | Session Road Area | Commercial Regular | ₱195,000/sqm |
Albert St. | Session Road Area | Commercial Regular | ₱192,100/sqm |
Gov. Pack Rd. | Session Road Area | Commercial Regular | ₱189,200/sqm |
from junction Harrison Rd. to junction Session Road | Session Road Area | Commercial Regular | ₱189,200/sqm |
from Session R d. Rotunda to junction Utility Rd. | Session Road Area | Commercial Regular | ₱165,500/sqm |
Session Road Extn | Session Road Area | Commercial Regular | ₱163,300/sqm |
Harrison Carantes | Session Road Area | Commercial Regular | ₱154,700/sqm |
Lower Mabini St. | Session Road Area | Commercial Regular | ₱151,800/sqm |
Diego Silang | Session Road Area | Commercial Regular | ₱143,200/sqm |
Calderon St | Session Road Area | Commercial Regular | ₱143,200/sqm |
North Drive | Session Road Area | Commercial Regular | ₱143,200/sqm |
Luneta Hill and Rambakan Drive | Session Road Area | Commercial Regular | ₱126,600/sqm |
DPS Subd | Session Road Area | Commercial Regular | ₱122,500/sqm |
Harrison Road | Session Road Area | Commercial Regular | ₱117,200/sqm |
Leonard Wood Road | Session Road Area | Commercial Regular | ₱113,900/sqm |
Claudio St. | Session Road Area | Commercial Regular | ₱113,300/sqm |
About BIR Zonal Values
The Bureau of Internal Revenue (BIR) publishes per-square-meter zonal value rates for barangays across the Philippines. These values are used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions, whichever is higher between the gross selling price and the BIR zonal value.
Zonal classifications include Residential (R1, R2, R3), Commercial (C1-C5), Industrial (I), and Agricultural codes. Each classification corresponds to a different per-square-meter floor rate set by the local Revenue District Office (RDO).
Frequently Asked Questions
What are BIR zonal values in Session Road Area, City of Baguio?
BIR zonal values in Session Road Area, City of Baguio are per-square-meter rates published by the Bureau of Internal Revenue's Revenue District Office. They are the floor used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions in this area.
Are zonal values in Session Road Area, City of Baguio the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Session Road Area, City of Baguio can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.