BIR Zonal Values in Baguio

Browse 2,045 official BIR zonal records across 30 barangays in Baguio, used to compute CGT, DST, and property transfer taxes.

2,045 records
5 zoning classes
30 barangays
BIR Zonal Values in Baguio(50 of 2,045 shown)

Purok Bengao/Sto. Nino

Bakakeng Central

₱9,800
Commercial Regular
/sqm

P Zamora St. (all lots not serviceable by road)

Padre Zamora

₱9,800
Commercial Regular
/sqm

Bengao Road

Bakakeng Central

₱9,800
Commercial Regular
/sqm

From Junction Mateo Morris Alley to Virgilio Tumayan's Property Including Lots Along Road Branching From Virgilio Tumayan's Property

Bakakeng Central

₱9,800
Commercial Regular
/sqm

Lower Kitma

Bakakeng Central

₱9,800
Commercial Regular
/sqm

Bengao Neighborhood

Bakakeng Central

₱9,800
Commercial Regular
/sqm

Tiptop Rd.

Pacdal

₱9,800
Commercial Regular
/sqm

De Guia Lane

Bakakeng Central

₱9,800
Commercial Regular
/sqm

Santo Niño Road

Bakakeng Central

₱9,800
Commercial Regular
/sqm

Old Sto. Tomas Road

Bakakeng Central

₱9,800
Commercial Regular
/sqm

roads and alleys branching from Lower Kitma Road

Bakakeng Central

₱9,800
Commercial Regular
/sqm

Benitez Compound

₱97,800
Commercial Regular
/sqm

M. Gomez St .

₱97,800
Commercial Regular
/sqm

Asin Rd National Highway

₱9,700
Commercial Regular
/sqm

Balenben Road

Irisan

₱9,700
Commercial Regular
/sqm

Claridad St.

₱96,300
Commercial Regular
/sqm

Pyramid Memorial Park Road

Kias

₱9,600
Commercial Regular
/sqm

Post Office Loop

Salud Mitra

₱95,500
Commercial Regular
/sqm

Claridad St.

Kayang-Hilltop

₱95,400
Commercial Regular
/sqm

3rd Kayang St.

Kayang-Hilltop

₱95,400
Commercial Regular
/sqm

Hilltop Road

Kayang-Hilltop

₱95,400
Commercial Regular
/sqm

Labsan St

Kayang Extension

₱95,400
Commercial Regular
/sqm

2nd Kayang St.

Kayang-Hilltop

₱95,400
Commercial Regular
/sqm

Zandueta St.

Kayang-Hilltop

₱95,400
Commercial Regular
/sqm

Perfecto St .

₱95,000
Commercial Regular
/sqm

Leonard Wood Road

₱95,000
Commercial Regular
/sqm

Creekside St.

Bakakeng Central

₱9,500
Commercial Regular
/sqm

Uyod St.

Bakakeng Central

₱9,500
Commercial Regular
/sqm

Abanao St.

₱94,600
Commercial Regular
/sqm

Leonard Wood Rd.

Salud Mitra

₱94,600
Commercial Regular
/sqm

Magsaysay Ave.

₱94,600
Commercial Regular
/sqm

Leonard Wood Rd.

Salud Mitra

₱94,600
Commercial Regular
/sqm

Otek St.

₱94,600
Commercial Regular
/sqm

Kayang St.

Camp Allen

₱92,500
Commercial Regular
/sqm

Serafica Village

Bakakeng Central

₱9,200
Commercial Regular
/sqm

Kitma Subdivision Road

Bakakeng Central

₱9,200
Commercial Regular
/sqm

Asin Road National Highway

₱9,200
Commercial Regular
/sqm

Lapu-Lapu St., Dagohoy St.

Kagitingan

₱90,300
Commercial Regular
/sqm

Assumption Rd.

Kabayanihan

₱90,300
Commercial Regular
/sqm

from junction Session Road to junction Lower Gen. Luna Rd.

Kabayanihan

₱90,300
Commercial Regular
/sqm

Lower General Luna

Kagitingan

₱90,300
Commercial Regular
/sqm

Lakandula, Rajah Soliman St., Kalantiao St./Katipunan St.

Kagitingan

₱90,300
Commercial Regular
/sqm

E. Jacinto St.

Kabayanihan

₱90,300
Commercial Regular
/sqm

Bonifacio St .

Kagitingan

₱90,300
Commercial Regular
/sqm

General Luna Rd.

Kabayanihan

₱90,300
Commercial Regular
/sqm

HGC Properties

Fort del Pilar

₱9,000
Commercial Regular
/sqm

Siapno Rd.

Pacdal

₱8,900
Commercial Regular
/sqm

Asin Rd National Highway

₱8,800
Commercial Regular
/sqm

from junction Magsaysay Avenue to Old Slaughter House

₱87,800
Commercial Regular
/sqm

Quirino Highway

₱87,400
Commercial Regular
/sqm

Zoning Classification Summary

RR
1,220 records

Min: ₱250/sqm

Median: ₱11,600/sqm

Max: ₱122,400/sqm

CR
598 records

Min: ₱500/sqm

Median: ₱31,400/sqm

Max: ₱206,800/sqm

RC
108 records

Min: ₱24,300/sqm

Median: ₱72,000/sqm

Max: ₱180,000/sqm

CC
5 records

Min: ₱29,200/sqm

Median: ₱81,000/sqm

Max: ₱180,000/sqm

X
4 records

Min: ₱17,600/sqm

Median: ₱42,700/sqm

Max: ₱76,500/sqm

About BIR Zonal Values in Baguio

The Bureau of Internal Revenue (BIR) publishes zonal values per square meter for properties across the Philippines, organized by Revenue District Office (RDO). These rates are the floor used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% during property transfers, whichever is higher between the gross selling price and the zonal value.

Zonal values are published per Department Order and are reviewed periodically. They tend to lag market prices and should not be confused with appraised market value. For real transactions in Baguio, always cross-reference the current published zonal value with your local RDO and your accredited appraiser.

Data source: Bureau of Internal Revenue (BIR) Philippines. For tax-computation reference only — verify with your local RDO.

Frequently Asked Questions

What is a BIR zonal value in Baguio?

A BIR zonal value in Baguio is the per-square-meter rate set by the Bureau of Internal Revenue's local Revenue District Office (RDO) for tax-purpose valuation of real property. It is used as the floor value when computing Capital Gains Tax (CGT) and Documentary Stamp Tax (DST), and is typically lower than market value.

How is Capital Gains Tax (CGT) computed for a property in Baguio?

CGT in the Philippines is 6% of the gross selling price OR the BIR zonal value, whichever is higher. For example, if a Baguio property sells for ₱5,000,000 but its BIR zonal value is ₱4,000,000, CGT = ₱5,000,000 × 6% = ₱300,000. The seller pays CGT within 30 days from the date of sale.

Are zonal values in Baguio the same as market value?

No. BIR zonal values reflect tax-purpose valuation by the BIR and tend to be lower than actual market prices. In Baguio specifically, market values can be 30-100% higher than zonal values depending on the street and zoning classification (commercial vs residential vs industrial).

Where can I verify the official zonal value for Baguio?

Official BIR zonal value tables are published by Department Order per RDO. You can verify any record on this page directly with your local BIR RDO before any transaction.