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ToolsZonal ValuesBenguetCity of BaguioBakakeng Central

BIR Zonal Values in Bakakeng Central

City of Baguio, Benguet · RDO 008 (Baguio City)

Effective: Dec. 10, 2023

Bakakeng Central Zonal Value Summary (2026)

Bakakeng Central is a barangay in City of Baguio, Benguet with 45 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱10,249 per square meter. Street-level residential values range from ₱6,000 to ₱39,400 per square meter, with a median of ₱9,200/sqm. 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.

Residential
₱10,249
/sqm
Commercial
₱12,967
/sqm
Industrial
-
Estimate Your Property Tax in Bakakeng Central

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

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

Zonal Basis
₱1,024,900
100 sqm x ₱10,249
Capital Gains Tax (6%)
₱61,494
Documentary Stamp Tax (1.5%)
₱15,374
Estimated Total (CGT + DST)
₱76,868

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.

Zone Type Distribution

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

Street Rankings

Top 5 Highest Residential
  1. 1.Marcos Highway(From Junc Nort Sto. Tomas Rd to Junc Balacbac)₱39,400/sqm
  2. 2.Marciana Villa(From Junc Balacbac to City Limit)₱17,600/sqm
  3. 3.Purok Crystal Cave Rd.(From Junction Ben Palispis Highway Until Mission Road)₱13,200/sqm
  4. 4.Dominican Road(From Foot Of Lourdes Grotto to Diplomat Hotel)₱12,900/sqm
  5. 5.Purok Suello(All Streets within Purok Suello)₱12,700/sqm
Top 5 Most Affordable
  1. 1.All Other Streets(Branching From Upper Kitma Road)₱6,000/sqm
  2. 2.Cuanso Compound Road(Alleys From Sto. Rosario Barangay)₱7,200/sqm
  3. 3.Kitma Subdivision Road(Upper Kitma - Until Pacis Intersection)₱7,600/sqm
  4. 4.Serafica Village(Alleys From Sto. Rosario Barangay)₱7,700/sqm
  5. 5.Purok 5(Alleys From Sto. Rosario Barangay)₱7,900/sqm
Top 3 Commercial Streets
  1. 1.Marcos Highway(From Junc Nort Sto. Tomas Rd to Junc Balacbac)₱47,300/sqm
  2. 2.Marcos Highway(From Summer Place Hotel Until Junction Tuba Road)₱39,400/sqm
  3. 3.Marciana Villa(From Junc Balacbac to City Limit)₱21,100/sqm

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
  • +2 more streets
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
  • +1 more streets
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
  • +1 more streets
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 Court-
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
Streets
45
Median Residential
₱9,200
Residential Range
₱6,000-₱39,400
Avg Commercial
₱12,967

Zonal Values by Street

LocationResidentialCommercialIndustrial
Bakakeng Central---
↳ Marcos Highway(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(From Junc Balacbac to City Limit)
₱8,900₱10,700-
↳ Yang Subdivision(From Junc Balacbac to City Limit)
₱8,900₱10,700-
↳ PNB Ville Street(From Junc Balacbac to City Limit)
₱8,900₱10,700-
↳ Marciana Villa(From Junc Balacbac to City Limit)
₱17,600₱21,100-
↳ Upper Chapis St.(From Junc Balacbac to City Limit)
₱9,700₱11,600-
↳ Lower Chapis St.(From Junc Balacbac to City Limit)
₱9,700₱11,600-
↳ Kitma Subdivision Road(from junction Ben Palispis Highway to Lower Kitma bridge)
₱10,700₱12,800-
↳ Kitma Subdivision Road(Lower Kitma)
₱8,200₱9,800-
↳ Kitma Subdivision Road(roads and alleys branching from Lower Kitma Road)
₱8,200₱9,800-
↳ Kitma Subdivision Road(Upper Kitma - Until Pacis Intersection)
₱7,600₱9,200-
↳ Purok Crystal Cave Rd.(From Junction Ben Palispis Highway Until Mission Road)
₱13,200₱14,600-
↳ Purok Crystal Cave Rd.(All Streets within Purok Crystal Cave)
₱9,200₱11,000-
↳ Purok Bengao/Sto. Nino(All Streets within Bengao/Sto. Nino)
₱8,200₱9,800-
↳ Bengao Neighborhood(All Streets within Bengao/Sto. Nino)
₱8,200₱9,800-
↳ Purok Suello(All Streets within Purok Suello)
₱12,700₱15,300-
↳ Santo Niño Road(From Junction Ben Palispis Highway to Junction Bengao Road Including Road to Nova Lodge And Center Road)
₱10,100₱12,100-
↳ Santo Niño Road(From Junction Bengao Road to Dead-End Including Lots Within Sto. Niño Subdivision)
₱8,200₱9,800-
↳ Suello Road (Circumferential Road)(Including Suello Subdivision)
₱10,200--
↳ Elizabeth Court(From Junction Mission Road to San Pablo Seminary)
₱11,700₱14,000-
↳ Elizabeth Court(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱11,700₱14,000-
↳ Elizabeth Court(Mission Road to Junction Road to Purok 6)
₱9,200₱11,000-
↳ Elizabeth Court(Including Suello Subdivision)
-₱11,200-
↳ Gulf View Horizon Subdivision(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱10,200₱12,300-
↳ Old Rocky Hill Road(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱9,200₱11,000-
↳ Road Branching From Suello Road Just After The Arc(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱10,200₱12,300-
↳ Angeline Court(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱10,200₱12,300-
↳ Rain Tree Hill(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱9,200₱11,000-
↳ Mariano Pucay Road(Mauro Pacsi Subdivision - Foothill St./Spring Water St./Sweet Water St.)
₱12,700₱15,300-
↳ Bakakeng Central Road 2(From San Pablo Seminary to Junction Second Cave Road)
₱9,200₱11,000-
↳ Felicitas De Gorostiza Rd.(From Junction Mission Road to End Of The Road)
₱10,200₱12,700-
↳ Old Sto. Tomas Road(From Junction Mission Road to End Of The Road)
₱8,200₱9,800-
↳ Bengao Road(From Junction Sto. Nino Road to Junction Mateo Morris Alley)
₱8,200₱9,800-
↳ Bengao Road(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(Alleys From Sto. Rosario Barangay)
₱7,900₱8,300-
↳ Cuanso Compound Road(Alleys From Sto. Rosario Barangay)
₱7,200₱8,600-
↳ Creekside St.(Alleys From Sto. Rosario Barangay)
₱7,900₱9,500-
↳ Uyod St.(Alleys From Sto. Rosario Barangay)
₱7,900₱9,500-
↳ Serafica Village(Alleys From Sto. Rosario Barangay)
₱7,700₱9,200-
↳ Linburg Drive(Alleys From Sto. Rosario Barangay)
₱9,700₱11,600-
↳ Dominican Road(From Foot Of Lourdes Grotto to Diplomat Hotel)
₱12,900₱15,400-
↳ St. Anthony(From Foot Of Lourdes Grotto to Diplomat Hotel)
₱9,200₱11,100-
↳ De Guia Lane(Branching From Upper Kitma Road)
₱8,200₱9,800-
↳ All Other Streets(Branching From Upper Kitma Road)
₱6,000--

Frequently Asked Questions about Bakakeng Central

What is the BIR zonal value in Bakakeng Central, City of Baguio?
The barangay-level residential zonal value in Bakakeng Central is ₱10,249 per square meter. At the street level, residential values range from ₱6,000 to ₱39,400/sqm across 45 classified streets. These values are set 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 barangay-level 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 barangay-level commercial zonal value in Bakakeng Central is ₱12,967 per square meter. 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.

Other Barangays in City of Baguio

A. Bonifacio-Caguioa-RimandoAbanao-Zandueta-Kayong-Chugum-OtekAlfonso TaboraAmbiongAndres BonifacioApugan-Loakan
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:

  • 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.