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ToolsZonal ValuesBenguetCity of Baguio

BIR Zonal Values in City of Baguio

Benguet, Cordillera Administrative Region · RDO 008 (Baguio City)

Effective: Dec. 10, 2023

City of Baguio Zonal Value Highlights (2026)

Quick Summary: City of Baguio has residential zonal values ranging from ₱2,900 to ₱180,000 per sqm based on BIR RDO 008 (Baguio City).

Highest Commercial Value: ₱206,800/sqm — Session Road (from junction Session Road to junction Lower Gen. Luna Rd.), Kabayanihan
Highest Residential Value: ₱180,000/sqm — BRITTANY (Mines View), Quirino Hill, West
Most Affordable Entry Point: ₱2,900/sqm — All Other Streets (Junction Sto. Tomas reservoir to Dead End of PulaTrail), Santo Tomas School Area
Barangays
127
Avg Residential
₱17,809
Residential Range
₱4,650-₱100,650
Total Zones
1,631

Barangays in City of Baguio

127 barangays

A. Bonifacio-Caguioa-Rimando
Residential: ₱32,700 - ₱63,700
12 streets
Abanao-Zandueta-Kayong-Chugum-Otek
Residential: ₱51,000 - ₱89,600
9 streets
Alfonso Tabora
Residential: ₱13,200 - ₱27,900
5 streets
Ambiong
Residential: ₱6,200 - ₱9,200
9 streets
Andres Bonifacio
Residential: ₱6,600 - ₱27,000
9 streets
Apugan-Loakan
Residential: ₱4,200 - ₱8,200
4 streets
ASIN
Residential: ₱4,400 - ₱30,000
26 streets
Atok Trail
Residential: ₱3,200 - ₱8,500
4 streets
Aurora Hill, North Central
Residential: ₱7,200 - ₱19,600
6 streets
Aurora Hill Proper
Residential: ₱8,400 - ₱26,500
5 streets
Aurora Hill, South Central
Residential: ₱8,200 - ₱19,600
7 streets
B.G.H
Residential: ₱25,300 - ₱41,900
6 streets
Bakakeng Central
Residential: ₱6,000 - ₱39,400
45 streets
Bakakeng North
Residential: ₱3,500 - ₱20,900
30 streets
Bal-Marcoville
Residential: ₱14,200 - ₱57,800
14 streets
Balsigan
Residential: ₱7,700 - ₱19,200
5 streets
Bayan Park Village
Residential: ₱7,200 - ₱19,700
15 streets
Bayan Park West
Residential: ₱6,700 - ₱15,500
8 streets
Brookside
Residential: ₱7,400 - ₱63,900
6 streets
Brookspoint
Residential: ₱6,900 - ₱9,200
9 streets
Cabinet Hill-Teacher's Camp
Residential: ₱9,900 - ₱48,400
10 streets
Camdas Subdivision
Residential: ₱7,900 - ₱19,500
9 streets
Camp 7
Residential: ₱5,300 - ₱28,900
42 streets
Camp 8
Residential: ₱5,000 - ₱14,700
5 streets
Camp Allen
Residential: ₱10,000 - ₱84,500
6 streets
Campo Filipino
Residential: ₱9,700 - ₱23,100
13 streets
City Camp Central
Residential: ₱9,800 - ₱15,200
3 streets
City Camp Proper
Residential: ₱7,900 - ₱29,000
10 streets
Country Club Village
Residential: ₱4,700 - ₱45,900
15 streets
Cresencia Village
Residential: ₱7,300 - ₱29,000
9 streets
Dagsian, Lower
Residential: ₱8,000 - ₱11,100
3 streets
Dagsian, Upper
Residential: ₱6,000 - ₱8,800
5 streets
Dizon Subdivision
Residential: ₱14,800 - ₱29,500
14 streets
Dominican Hill-Mirador
Residential: ₱6,200 - ₱15,400
12 streets
Dontogan
Residential: ₱4,500 - ₱17,700
42 streets
DPS
Residential: ₱19,900 - ₱45,900
5 streets
EAST MODERNSITE (ALSO KNOWN AS GIL PUYAT)
Residential: ₱9,200 - ₱18,800
4 streets
Engineers' Hill
Residential: ₱14,000 - ₱36,000
16 streets
Fairview Village
Residential: ₱7,600 - ₱18,000
12 streets
Ferdinand
Residential: ₱6,500 - ₱32,700
10 streets
FIL-AM(PREVIOUSLY PHIL-AM)
Residential: ₱19,600 - ₱29,500
4 streets
Fort del Pilar
Residential: ₱5,800 - ₱11,000
11 streets
Gabriela Silang
Residential: ₱7,100 - ₱10,700
4 streets
General Luna, Lower
6 streets
General Luna, Upper
Residential: ₱13,100 - ₱70,100
9 streets
Gibraltar
Residential: ₱7,500 - ₱25,400
11 streets
Greenwater Village
Residential: ₱8,200 - ₱24,200
10 streets
Guisad Central
Residential: ₱7,900 - ₱29,500
12 streets
Guisad Sorong
Residential: ₱7,600 - ₱17,000
5 streets
Happy Hollow
Residential: ₱3,400 - ₱11,700
5 streets
Happy Homes
Residential: ₱7,700 - ₱18,800
6 streets
Harrison-Claudio Carantes
7 streets
Hillside
Residential: ₱8,200 - ₱14,200
6 streets
Holy Ghost Extension
Residential: ₱5,200 - ₱11,000
7 streets
Holy Ghost Proper
Residential: ₱5,500 - ₱41,900
12 streets
Honeymoon
Residential: ₱6,000 - ₱33,000
7 streets
Imelda R. Marcos
Residential: ₱13,200 - ₱24,200
7 streets
Imelda Village
Residential: ₱8,700 - ₱23,500
7 streets
Irisan
Residential: ₱4,800 - ₱18,600
57 streets
Kabayanihan
9 streets
Kagitingan
9 streets
Kayang Extension
Residential: ₱21,300
4 streets
Kayang-Hilltop
Residential: ₱88,600
8 streets
Kias
Residential: ₱7,600 - ₱10,400
8 streets
Legarda-Burnham-Kisad
Residential: ₱31,900 - ₱57,300
18 streets
Liwanag-Loakan
Residential: ₱7,000 - ₱14,200
9 streets
Loakan Proper
Residential: ₱6,300 - ₱12,500
35 streets
Lopez Jaena
Residential: ₱9,400 - ₱12,700
3 streets
Lourdes Subdivision Extension
Residential: ₱6,500 - ₱15,200
10 streets
Lourdes Subdivision, Lower
Residential: ₱8,200 - ₱14,400
8 streets
Lourdes Subdivision, Proper
Residential: ₱7,500 - ₱14,800
9 streets
LOWER Q.M. (GEFA)
Residential: ₱8,200 - ₱21,200
12 streets
Lualhati
Residential: ₱11,600 - ₱33,500
12 streets
Lucnab
Residential: ₱3,200 - ₱13,200
10 streets
M. ROXAS
Residential: ₱14,200 - ₱33,750
6 streets
Magsaysay, Lower
Residential: ₱80,300 - ₱121,000
8 streets
Magsaysay Private Road
Residential: ₱8,300 - ₱18,200
5 streets
Magsaysay, Upper
3 streets
Malcolm Square-Perfecto
9 streets
Market Subdivision, Upper
Residential: ₱38,500 - ₱80,200
4 streets
Middle Quezon Hill Subdivision
Residential: ₱9,100 - ₱14,700
18 streets
Military Cut-off
Residential: ₱10,300 - ₱122,400
20 streets
Mines View Park
Residential: ₱11,700 - ₱27,900
10 streets
MRR-Queen Of Peace
Residential: ₱13,200 - ₱15,800
6 streets
New Lucban
Residential: ₱17,600 - ₱35,400
6 streets
Outlook Drive
Residential: ₱6,500 - ₱41,200
15 streets
P. BURGOS
Residential: ₱6,200 - ₱28,600
13 streets
Pacdal
Residential: ₱4,700 - ₱19,100
24 streets
Padre Zamora
Residential: ₱8,100 - ₱21,300
8 streets
Palma-Urbano
Residential: ₱15,200 - ₱37,000
11 streets
Pinget
Residential: ₱5,700 - ₱18,900
9 streets
Pinsao Pilot Project
Residential: ₱6,700 - ₱19,300
12 streets
Pinsao Proper
Residential: ₱4,800 - ₱14,400
22 streets
Poliwes
Residential: ₱8,500 - ₱23,600
15 streets
Pucsusan
Residential: ₱5,300 - ₱12,700
6 streets
Quezon Hill Proper
Residential: ₱10,440 - ₱21,100
20 streets
Quezon Hill, Upper
Residential: ₱11,200 - ₱15,100
12 streets
Quirino Hill, East
Residential: ₱6,600 - ₱16,300
4 streets
Quirino Hill, Lower
Residential: ₱4,400 - ₱7,300
2 streets
Quirino Hill, Middle
Residential: ₱5,200 - ₱10,500
5 streets
Quirino Hill, West
Residential: ₱4,700 - ₱180,000
115 streets
Rizal Monument Area
8 streets
Rock Quarry, Lower
Residential: ₱3,700 - ₱15,300
7 streets
Rock Quarry, Middle
Residential: ₱4,300 - ₱9,700
2 streets
Rock Quarry, Upper
Residential: ₱3,700 - ₱18,800
10 streets
Saint Joseph Village
Residential: ₱10,600 - ₱63,300
24 streets
Salud Mitra
Residential: ₱44,300 - ₱85,900
15 streets
San Antonio Village
Residential: ₱5,300 - ₱14,200
7 streets
San Luis Village
Residential: ₱5,000 - ₱22,100
25 streets
San Roque Village
Residential: ₱6,500 - ₱12,100
6 streets
San Vicente
Residential: ₱5,300 - ₱13,600
8 streets
Sanitary Camp, North
Residential: ₱8,400 - ₱15,200
7 streets
Sanitary Camp, South
Residential: ₱5,300 - ₱15,300
4 streets
Santa Escolastica
Residential: ₱9,300 - ₱14,200
5 streets
Santo Rosario
Residential: ₱8,200 - ₱16,300
8 streets
Santo Tomas Proper
Residential: ₱6,200 - ₱15,200
28 streets
Santo Tomas School Area
Residential: ₱2,900 - ₱10,200
6 streets
Scout Barrio
Residential: ₱9,600 - ₱22,800
6 streets
Session Road Area
17 streets
SLU-SVP HOUSING PROJECT
Residential: ₱6,800 - ₱18,100
11 streets
South Drive
Residential: ₱14,000 - ₱45,900
7 streets
STO. NIÑO-SLAUGHTERHOUSE
Residential: ₱11,700 - ₱24,200
7 streets
T. ALONZO
6 streets
Trancoville
Residential: ₱10,200 - ₱22,800
21 streets
UPPER Q.M
Residential: ₱16,500 - ₱20,300
13 streets
Victoria Village
Residential: ₱6,700 - ₱22,100
13 streets
WEST MODERNSITE
Residential: ₱9,200 - ₱21,500
9 streets

Other Cities in Benguet

La Trinidad₱4,431/sqmItogon₱957/sqmBuguias₱870/sqmTuba₱837/sqmAtok₱547/sqm
About These Values

These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in City of Baguio.

When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

BIR Zonal Values Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.