RDO 008 · Baguio City45 streets95.6% residential

BIR Zonal Values in Brgy. Bakakeng Central, City of Baguio

Bakakeng Central is a barangay in Baguio, Benguet with 45 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 Bakakeng Central. The average residential zonal value across classified streets is ₱10,249/sqm (median ₱9,200/sqm). Street-level residential values range from ₱6,000 to ₱39,400 per square meter. The highest-valued residential street is Marcos Highway at ₱39,400/sqm. Commercial zonal values reach up to ₱47,300/sqm. The majority of classified streets (95.6%) 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 Bakakeng Central.

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 1430300004

Bakakeng Central Zonal Value Summary (2026)

Avg. Residential
₱10,249
/sqm
Avg. Commercial
₱12,967
/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.

43 streets, residential ₱/sqm
Each dot is one street

Half the streets sit between ₱8,200 and ₱10,200.

Streets
45
Median Residential
₱9,200
Residential Range
₱6,000-₱39,400
Avg Commercial
₱12,967

CGT + DST

Estimate Your Property Tax in Bakakeng Central

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

Property Type

sqm

Based on Bakakeng Central barangay-level residential value of ₱10,249/sqm

Zonal Basis

100 sqm x ₱10,249

₱1,024,900

Capital Gains Tax (6%)
₱61,494
Documentary Stamp Tax (1.5%)
₱15,374

Estimated Total (CGT + DST)

₱76,868

Planning to sell this property? We'll handle everything: pricing, buyers, taxes.

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. Bakakeng Central?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Marcos Highway(From Junc Nort Sto. Tomas Rd to Junc Balacbac)₱39,400/sqm
  2. 2Marciana Villa(From Junc Balacbac to City Limit)₱17,600/sqm
  3. 3Purok Crystal Cave Rd.(From Junction Ben Palispis Highway Until Mission Road)₱13,200/sqm
  4. 4Dominican Road(From Foot of Lourdes Grotto to Diplomat Hotel)₱12,900/sqm
  5. 5Purok Suello(All Streets Within Purok Suello)₱12,700/sqm

Top 5 Most Affordable

  1. 1All Other Streets(Branching From Upper Kitma Road)₱6,000/sqm
  2. 2Cuanso Compound Road(Alleys From Sto. Rosario Barangay)₱7,200/sqm
  3. 3Kitma Subdivision Road(Upper Kitma - Until Pacis Intersection)₱7,600/sqm
  4. 4Serafica Village(Alleys From Sto. Rosario Barangay)₱7,700/sqm
  5. 5Purok 5(Alleys From Sto. Rosario Barangay)₱7,900/sqm

Top 3 Commercial Streets

  1. 1Marcos Highway(From Junc Nort Sto. Tomas Rd to Junc Balacbac)₱47,300/sqm
  2. 2Marcos Highway(From Summer Place Hotel Until Junction Tuba Road)₱39,400/sqm
  3. 3Marciana Villa(From Junc Balacbac to City Limit)₱21,100/sqm

Zone Type Distribution

  • Residential43 of 45 streets (95.6%)
  • Commercial43 of 45 streets (95.6%)

By area

Streets by Vicinity

Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.

7 streets | Avg ₱10,486/sqm

  • Elizabeth Court₱11,700
  • Gulf View Horizon Subdivision₱10,200
  • Old Rocky Hill Road₱9,200
  • Road Branching From Suello Road Just After the Arc₱10,200
  • Angeline Court₱10,200
  • Rain Tree Hill₱9,200
  • Mariano Pucay Road₱12,700

From Junc Balacbac to City Limit

6 streets | Avg ₱10,617/sqm

  • Crystaldale Subdivision Road₱8,900
  • Yang Subdivision₱8,900
  • Pnb Ville Street₱8,900
  • Marciana Villa₱17,600
  • Upper Chapis St.₱9,700
  • Lower Chapis St.₱9,700

Alleys From Sto. Rosario Barangay

6 streets | Avg ₱8,050/sqm

  • Purok 5₱7,900
  • Cuanso Compound Road₱7,200
  • Creekside St.₱7,900
  • Uyod St.₱7,900
  • Serafica Village₱7,700
  • Linburg Drive₱9,700

All Streets Within Bengao/Sto. Nino

2 streets | Avg ₱8,200/sqm

  • Purok Bengao/Sto. Nino₱8,200
  • Bengao Neighborhood₱8,200

Including Suello Subdivision

2 streets | Avg ₱10,200/sqm

  • Suello Road (Circumferential Road)₱10,200
  • Elizabeth Courtno residential value

From Junction Mission Road to End of the Road

2 streets | Avg ₱9,200/sqm

  • Felicitas de Gorostiza Rd.₱10,200
  • Old Sto. Tomas Road₱8,200

From Foot of Lourdes Grotto to Diplomat Hotel

2 streets | Avg ₱11,050/sqm

  • Dominican Road₱12,900
  • St. Anthony₱9,200

Branching From Upper Kitma Road

2 streets | Avg ₱7,100/sqm

  • De Guia Lane₱8,200
  • All Other Streets₱6,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
Bakakeng Central---
Marcos Highway New **(From Junc Nort Sto. Tomas Rd to Junc Balacbac)
₱39,400₱47,300-
Marcos Highway(From Summer Place Hotel Until Junction Tuba Road)
-₱39,400-
Crystaldale Subdivision Road New **(From Junc Balacbac to City Limit)
₱8,900₱10,700-
Yang Subdivision New **(From Junc Balacbac to City Limit)
₱8,900₱10,700-
Pnb Ville Street New **(From Junc Balacbac to City Limit)
₱8,900₱10,700-
Marciana Villa New **(From Junc Balacbac to City Limit)
₱17,600₱21,100-
Upper Chapis St. New **(From Junc Balacbac to City Limit)
₱9,700₱11,600-
Lower Chapis St. New **(From Junc Balacbac to City Limit)
₱9,700₱11,600-
Kitma Subdivision Road New **(From Junction Ben Palispis Highway to Lower Kitma Bridge)
₱10,700₱12,800-
Kitma Subdivision Road New **(Lower Kitma)
₱8,200₱9,800-
Kitma Subdivision Road New **(Roads and Alleys Branching From Lower Kitma Road)
₱8,200₱9,800-
Kitma Subdivision Road New **(Upper Kitma - Until Pacis Intersection)
₱7,600₱9,200-
Purok Crystal Cave Rd. New **(From Junction Ben Palispis Highway Until Mission Road)
₱13,200₱14,600-
Purok Crystal Cave Rd. New **(All Streets Within Purok Crystal Cave)
₱9,200₱11,000-
Purok Bengao/Sto. Nino New **(All Streets Within Bengao/Sto. Nino)
₱8,200₱9,800-
Bengao Neighborhood New **(All Streets Within Bengao/Sto. Nino)
₱8,200₱9,800-
Purok Suello New **(All Streets Within Purok Suello)
₱12,700₱15,300-
Santo Niño Road New **(From Junction Ben Palispis Highway to Junction Bengao Road Including Road to Nova Lodge and Center Road)
₱10,100₱12,100-
Santo Niño Road New **(From Junction Bengao Road to Dead-End Including Lots Within Sto. Niño Subdivision)
₱8,200₱9,800-
Suello Road (Circumferential Road) New **(Including Suello Subdivision)
₱10,200--
Elizabeth Court New **(From Junction Mission Road to San Pablo Seminary)
₱11,700₱14,000-
Elizabeth Court New **(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱11,700₱14,000-
Elizabeth Court New **(Mission Road to Junction Road to Purok 6)
₱9,200₱11,000-
Elizabeth Court New **(Including Suello Subdivision)
-₱11,200-
Gulf View Horizon Subdivision New **(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱10,200₱12,300-
Old Rocky Hill Road New **(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱9,200₱11,000-
Road Branching From Suello Road Just After the Arc New **(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱10,200₱12,300-
Angeline Court New **(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱10,200₱12,300-
Rain Tree Hill New **(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱9,200₱11,000-
Mariano Pucay Road New **(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱12,700₱15,300-
Bakakeng Central Road 2 New **(From San Pablo Seminary to Junction Second Cave Road)
₱9,200₱11,000-
Felicitas de Gorostiza Rd. New **(From Junction Mission Road to End of the Road)
₱10,200₱12,700-
Old Sto. Tomas Road New **(From Junction Mission Road to End of the Road)
₱8,200₱9,800-
Bengao Road New **(From Junction Sto. Nino Road to Junction Mateo Morris Alley)
₱8,200₱9,800-
Bengao Road New **(From Junction Mateo Morris Alley to Virgilio Tumayan's Property Including Lots Along Road Branching From Virgilio Tumayan's Property)
₱8,200₱9,800-
Purok 5 New **(Alleys From Sto. Rosario Barangay)
₱7,900₱8,300-
Cuanso Compound Road New **(Alleys From Sto. Rosario Barangay)
₱7,200₱8,600-
Creekside St. New **(Alleys From Sto. Rosario Barangay)
₱7,900₱9,500-
Uyod St. New **(Alleys From Sto. Rosario Barangay)
₱7,900₱9,500-
Serafica Village New **(Alleys From Sto. Rosario Barangay)
₱7,700₱9,200-
Linburg Drive New **(Alleys From Sto. Rosario Barangay)
₱9,700₱11,600-
Dominican Road New **(From Foot of Lourdes Grotto to Diplomat Hotel)
₱12,900₱15,400-
St. Anthony New **(From Foot of Lourdes Grotto to Diplomat Hotel)
₱9,200₱11,100-
De Guia Lane New **(Branching From Upper Kitma Road)
₱8,200₱9,800-
All Other Streets(Branching From Upper Kitma Road)
₱6,000--
Footnotes
** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS

FAQ

Frequently Asked Questions about Bakakeng Central

What is the BIR zonal value in Bakakeng Central, City of Baguio?
The average residential zonal value across classified streets in Bakakeng Central is ₱10,249/sqm (median ₱9,200/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱6,000 to ₱39,400/sqm across 45 classified streets. These values are published by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in Bakakeng Central?
Marcos Highway has the highest residential zonal value in Bakakeng Central at ₱39,400 per square meter. It is located From Junc Nort Sto. Tomas Rd to Junc Balacbac. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Bakakeng Central?
The most affordable street-level residential zonal value in Bakakeng Central is ₱6,000/sqm, found on All Other Streets. It is located Branching From Upper Kitma Road. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Bakakeng Central?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the average residential zonal value of ₱10,249/sqm, a 100 sqm lot would have a CGT of approximately ₱61,494 and a DST of approximately ₱15,374. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in Bakakeng Central?
There are 45 streets with published BIR zonal value classifications in Bakakeng Central, City of Baguio. The breakdown by zone type: 43 residential (95.6%), 43 commercial (95.6%).
What is the commercial zonal value in Bakakeng Central?
The average commercial zonal value across classified streets in Bakakeng Central is ₱12,967/sqm. At the street level, commercial values go up to ₱47,300/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

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 Bakakeng Central, 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.