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RDO 008 · Baguio CityEffective Dec. 10, 2023PSGC 1430300000

BIR Zonal Values in City of Baguio

Baguio is a city in Benguet with 131 barangays and 1538 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱2,900 to ₱180,000/sqm, with a median of ₱12,200/sqm. Commercial values range from ₱4,800 to ₱206,800/sqm. The highest residential zonal value is ₱180,000/sqm at Brittany (condominium) in Quirino Hill, West. Baguio falls under BIR RDO 008, latest schedule effective Dec. 10, 2023. PSGC code 1430300000.

Benguet, CAR · RDO 008 (Baguio City)

DO 074-23, DO 17-98, DO 29-2018 · Effective: Dec. 10, 2023

PSGC 1430300000

Data last verified 2026-10-14 · see recent updates

Browse 131 barangays

City of Baguio Zonal Value Highlights (2026)

Highest Commercial
₱206,800/sqm
Session Road (From Junction Session Road to Junction Lower Gen. Luna Rd.), Kabayanihan
Highest Residential
₱180,000/sqm
Brittany (condominium) (Mines View), Quirino Hill, West
Most Affordable
₱2,900/sqm
All Other Streets (Junction Sto. Tomas Reservoir to Dead End of Pulatrail), Santo Tomas School Area
Median Residential
₱12,200
Median Commercial
₱30,358
Barangays
131
Streets Indexed
1,538
Buildings / Condos
112

Transfer taxes

Estimated transfer taxes in City of Baguio

At the median residential zonal value of ₱12,200/sqm:

  • For a 50sqm property (zonal basis ₱610,000): estimated CGT ₱36,600, DST ₱9,150, total ₱45,750.Zonal basis ₱610,000CGT ₱36,600 · DST ₱9,150₱45,750 estimated total
  • For a 100sqm property (zonal basis ₱1,220,000): estimated CGT ₱73,200, DST ₱18,300, total ₱91,500.Zonal basis ₱1,220,000CGT ₱73,200 · DST ₱18,300₱91,500 estimated total
  • For a 200sqm property (zonal basis ₱2,440,000): estimated CGT ₱146,400, DST ₱36,600, total ₱183,000.Zonal basis ₱2,440,000CGT ₱146,400 · DST ₱36,600₱183,000 estimated total

Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.

Which RDO covers your property?

All zonal values in City of Baguio are published under BIR RDO 008 (Baguio City).

Estimate your own

CGT 6% · DST 1.5%

Zonal value basis

sqm

Estimated CGT + DST

₱91,500

Zonal basis
₱1.22M
CGT 6%
₱73,200
DST 1.5%
₱18,300
Full Transfer Tax Calculator →

131 barangays

Barangays in City of Baguio

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Min to max residential valueCity median ₱12,200Log scale

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Method and law

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:

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

Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.

RA 12001 (RPVARA) timeline

  1. Dec. 10, 2023

    Last BIR schedule update for City of Baguio.

  2. July 5, 2024

    RA 12001 (RPVARA) takes effect. BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31).

  3. July 5, 2026

    The law required SMVs to be updated within two years of its effectivity. The real property tax amnesty on penalties, surcharges, and interest ends (Sec. 30).

  4. Until an SMV is approved

    Where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29).

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 PageRA 12001 (RPVARA) full text

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