UP Village Latest Zonal Value
Housal tracks 2 BIR zonal value entries in UP Village (City of Baguio). Zonal values range from ₱4,000/sqm to ₱6,500/sqm (average ₱5,250/sqm). Top classifications: RR (2). Source: Bureau of Internal Revenue (BIR). Last checked October 6, 2026.
UP Village Zonal Value
Irisan, City of Baguio
Residential Condo Classification (RC)
All Classifications (Current)
For Sale in UP Village1
Zonal Value Breakdown — UP Village
Official BIR assessment per square meter. Matched via: Building Name (UP Village)
Residential Regular
DO 074-23
What This Zonal Value Covers
Each classification has a separate BIR-assessed value per square meter applicable to UP Village.
How BIR Zonal Value Is Used
- •Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
- •Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
- •Used in transfer valuation for donations, estate settlements, and property swaps
- •Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes
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