BIR Zonal Values in Brgy. Apugan-Loakan, City of Baguio
Apugan-Loakan is a barangay in Baguio, Benguet with 4 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 008 (Baguio City), based on the BIR Department Order covering Apugan-Loakan. The average residential zonal value across classified streets is ₱6,300/sqm (median ₱6,500/sqm). Street-level residential values range from ₱4,200 to ₱8,200 per square meter. The highest-valued residential street is Kadaclan Road at ₱8,200/sqm. Commercial zonal values reach up to ₱11,700/sqm. The majority of classified streets (75%) carry residential zoning. These values are used by the BIR as the minimum basis for computing capital gains tax and documentary stamp tax on property transactions in Apugan-Loakan.
City of Baguio, Benguet · RDO 008 (Baguio City)
Data last verified 2026-10-14 · see recent updates
DO 074-23 · BIR schedule effectivity: Dec. 10, 2023
PSGC 1430300001
Apugan-Loakan Zonal Value Summary (2026)
- Avg. Residential
- ₱6,300
- /sqm
- Avg. Commercial
- ₱11,700
- /sqm
- Industrial
- -
- none classified
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
- Streets
- 4
- Median Residential
- ₱6,500
- Residential Range
- ₱4,200-₱8,200
- Avg Commercial
- ₱11,700
CGT + DST
Estimate Your Property Tax in Apugan-Loakan
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on Apugan-Loakan barangay-level residential value of ₱6,300/sqm
Zonal Basis
100 sqm x ₱6,300
₱630,000
- Capital Gains Tax (6%)
- ₱37,800
- Documentary Stamp Tax (1.5%)
- ₱9,450
Estimated Total (CGT + DST)
₱47,250
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This is an estimate based on the BIR zonal value only. Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Transfer tax (varies by LGU) and other fees are not included. Consult a licensed tax professional for exact computations.
What brings you to Brgy. Apugan-Loakan?
Rankings
Street Rankings
Top 3 Highest Residential
- 1Kadaclan Road₱8,200/sqm
- 2Spring Hills(From Junction Loakan Road Up to Spring Hills Elementary School)₱6,500/sqm
- 3Johnmary Street(From Junction Loakan Road Up to Spring Hills Elementary School)₱4,200/sqm
Top 3 Most Affordable
- 1Johnmary Street(From Junction Loakan Road Up to Spring Hills Elementary School)₱4,200/sqm
- 2Spring Hills(From Junction Loakan Road Up to Spring Hills Elementary School)₱6,500/sqm
- 3Kadaclan Road₱8,200/sqm
Top 1 Commercial Streets
- 1Aguinaldo Drive₱11,700/sqm
Zone Type Distribution
- Residential3 of 4 streets (75%)
- Commercial1 of 4 streets (25%)
By area
Streets by Vicinity
From Junction Loakan Road Up to Spring Hills Elementary School
2 streets | Avg ₱5,350/sqm
- Spring Hills₱6,500
- Johnmary Street₱4,200
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Apugan-Loakan | - | - | - |
Aguinaldo Drive New ** | - | ₱11,700 | - |
Kadaclan Road New ** | ₱8,200 | - | - |
Spring Hills New **(From Junction Loakan Road Up to Spring Hills Elementary School) | ₱6,500 | - | - |
Johnmary Street New **(From Junction Loakan Road Up to Spring Hills Elementary School) | ₱4,200 | - | - |
- Footnotes
- ** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS
FAQ
Frequently Asked Questions about Apugan-Loakan
What is the BIR zonal value in Apugan-Loakan, City of Baguio?
Which street has the highest zonal value in Apugan-Loakan?
What is the most affordable zonal value in Apugan-Loakan?
How much is the capital gains tax for property in Apugan-Loakan?
How many streets have BIR zonal values in Apugan-Loakan?
What is the commercial zonal value in Apugan-Loakan?
Other Barangays in City of Baguio
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 Apugan-Loakan, 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)
Source RDONot necessarily where you file
Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.
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.