Benguet, Cordillera Administrative Region · RDO 008 (Baguio City)
Effective: 2023
Quick Summary: Baguio City has residential zonal values ranging from ₱0 to ₱135,000 per sqm based on BIR RDO 008 (Baguio City).
These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in Baguio City.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
Data Source: Bureau of Internal Revenue (BIR), Philippines
Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)
Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.