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ToolsZonal ValuesBenguetCity of BaguioBakakeng North

BIR Zonal Values in Bakakeng North

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

Effective: Dec. 10, 2023

Bakakeng North Zonal Value Summary (2026)

Bakakeng North is a barangay in City of Baguio, Benguet with 30 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱10,955 per square meter. Street-level residential values range from ₱3,500 to ₱20,900 per square meter, with a median of ₱12,000/sqm. The highest-valued residential street is Bakakeng North Road at ₱20,900/sqm. Commercial zonal values reach up to ₱39,400/sqm. The majority of classified streets (96.7%) 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 North.

Residential
₱10,955
/sqm
Commercial
₱21,500
/sqm
Industrial
-
Estimate Your Property Tax in Bakakeng North

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

Based on Bakakeng North barangay-level residential value of ₱10,955/sqm

Zonal Basis
₱1,095,500
100 sqm x ₱10,955
Capital Gains Tax (6%)
₱65,730
Documentary Stamp Tax (1.5%)
₱16,433
Estimated Total (CGT + DST)
₱82,163

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

Residential29 of 30 streets (96.7%)
Commercial5 of 30 streets (16.7%)

Street Rankings

Top 5 Highest Residential
  1. 1.Bakakeng North Road(from junction Marcos Highway to junction Balong Calse Road)₱20,900/sqm
  2. 2.Bakakeng North Road(from junction Balong Calse Road to junction SLU SVP New Site)₱13,500/sqm
  3. 3.Justice Village(from junction Balong Calse to Barangay boundary)₱13,500/sqm
  4. 4.Woodsville Subd .(from junction CICM Road 1 to junction Western Link Circumferential Road)₱13,500/sqm
  5. 5.Daniel Milo Et. Al Road up to Small World(from junction CICM Road 1 to junction Western Link Circumferential Road)₱13,000/sqm
Top 5 Most Affordable
  1. 1.Lots Not Serviceable By Road(after Dr. Haya's Property to end of the road (Purok 6))₱3,500/sqm
  2. 2.All Other Streets(after Dr. Haya's Property to end of the road (Purok 6))₱6,200/sqm
  3. 3.Tetep-an Village/ Ticuan Road(after Dr. Haya's Property to end of the road (Purok 6))₱7,700/sqm
  4. 4.Balong Calse Road(after junction Purok 6 to end of the road)₱7,800/sqm
  5. 5.Balong Calse Road(after Dr. Haya's Property to end of the road (Purok 6))₱7,800/sqm
Top 3 Commercial Streets
  1. 1.Ben Palispis Highway/Marcos Highway(from junction BGH Rotunda to junction North Sta. Tomas Rd. (Doris Store))₱39,400/sqm
  2. 2.Bakakeng North Road(from junction Marcos Highway to junction Balong Calse Road)₱21,300/sqm
  3. 3.Bakakeng North Road(from junction Balong Calse Road to junction SLU SVP New Site)₱16,200/sqm

Streets by Vicinity

from junction CICM Road 1 to junction Western Link Circumferential Road
13 streets|Avg ₱11,577/sqm
  • CICM Road₱12,000
  • Woodsville Subd .₱13,500
  • Eagle Crest Subdivision Phase I, II and Ill₱12,000
  • Western Link Circumferential Road₱12,000
  • Ciudad Grande Phase I₱11,200
  • +8 more streets
after Dr. Haya's Property to end of the road (Purok 6)
5 streets|Avg ₱6,880/sqm
  • Balong Calse Road₱7,800
  • Tetep-an Village/ Ticuan Road₱7,700
  • Balsigan Road Including All Roads Branching From It₱9,200
  • All Other Streets₱6,200
  • Lots Not Serviceable By Road₱3,500
from junction Balong Calse Road to junction SLU SVP New Site
2 streets|Avg ₱13,100/sqm
  • Bakakeng North Road₱13,500
  • Richview Square Subd.₱12,700
from junction Balong Calse to Barangay boundary
2 streets|Avg ₱12,850/sqm
  • Amparo Heights₱12,200
  • Justice Village₱13,500
from junction Bakakeng Road to junction Purok 6 including Purok 6 Loop
2 streets|Avg ₱12,000/sqm
  • Balong Calse Road₱12,000
  • CICM Road 1₱12,000
after junction Purok 6 to end of the road
2 streets|Avg ₱7,800/sqm
  • Balong Calse Road₱7,800
  • Lutes Subd . Road₱7,800
Streets
30
Median Residential
₱12,000
Residential Range
₱3,500-₱20,900
Avg Commercial
₱21,500

Zonal Values by Street

LocationResidentialCommercialIndustrial
Bakakeng North---
↳ Linburg Drive(Purok 5)
₱9,700--
↳ M&R Street(Purok 6)
₱10,700--
↳ Ben Palispis Highway/Marcos Highway(from junction BGH Rotunda to junction North Sta. Tomas Rd. (Doris Store))
-₱39,400-
↳ Bakakeng North Road(from junction Marcos Highway to junction Balong Calse Road)
₱20,900₱21,300-
↳ Bakakeng North Road(from junction Balong Calse Road to junction SLU SVP New Site)
₱13,500₱16,200-
↳ Richview Square Subd.(from junction Balong Calse Road to junction SLU SVP New Site)
₱12,700--
↳ Amparo Heights(from junction Balong Calse to Barangay boundary)
₱12,200--
↳ Justice Village(from junction Balong Calse to Barangay boundary)
₱13,500₱16,200-
↳ Balong Calse Road(from junction Bakakeng Road to junction Purok 6 including Purok 6 Loop)
₱12,000--
↳ Balong Calse Road(after junction Purok 6 to end of the road)
₱7,800--
↳ Balong Calse Road(after Dr. Haya's Property to end of the road (Purok 6))
₱7,800--
↳ CICM Road 1(from junction Bakakeng Road to junction Purok 6 including Purok 6 Loop)
₱12,000--
↳ CICM Road(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱12,000--
↳ Woodsville Subd .(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱13,500--
↳ Eagle Crest Subdivision Phase I, II and Ill(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱12,000--
↳ Western Link Circumferential Road(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱12,000--
↳ Ciudad Grande Phase I(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱11,200--
↳ Ciudad Grande Phase II(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱12,000--
↳ Montebello Subdivision including Mountain Homes Rd .(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱12,000₱14,400-
↳ Crestwood Court Subdivision(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱12,000--
↳ Daniel Milo Et. Al Road up to Small World(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱13,000--
↳ Mariano Pucay Road(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱10,200--
↳ Road branching from Justice Village Road(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱10,200--
↳ Green Summerville Subd.(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱10,200--
↳ Forest Gold Compound(from junction CICM Road 1 to junction Western Link Circumferential Road)
₱10,200--
↳ Lutes Subd . Road(after junction Purok 6 to end of the road)
₱7,800--
↳ Tetep-an Village/ Ticuan Road(after Dr. Haya's Property to end of the road (Purok 6))
₱7,700--
↳ Balsigan Road Including All Roads Branching From It(after Dr. Haya's Property to end of the road (Purok 6))
₱9,200--
↳ All Other Streets(after Dr. Haya's Property to end of the road (Purok 6))
₱6,200--
↳ Lots Not Serviceable By Road(after Dr. Haya's Property to end of the road (Purok 6))
₱3,500--

Frequently Asked Questions about Bakakeng North

What is the BIR zonal value in Bakakeng North, City of Baguio?
The barangay-level residential zonal value in Bakakeng North is ₱10,955 per square meter. At the street level, residential values range from ₱3,500 to ₱20,900/sqm across 30 classified streets. These values are set by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in Bakakeng North?
Bakakeng North Road has the highest residential zonal value in Bakakeng North at ₱20,900 per square meter. It is located from junction Marcos Highway to junction Balong Calse Road. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Bakakeng North?
The most affordable street-level residential zonal value in Bakakeng North is ₱3,500/sqm, found on Lots Not Serviceable By Road. It is located after Dr. Haya's Property to end of the road (Purok 6). 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 North?
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 ₱10,955/sqm, a 100 sqm lot would have a CGT of approximately ₱65,730 and a DST of approximately ₱16,433. 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 North?
There are 30 streets with published BIR zonal value classifications in Bakakeng North, City of Baguio. The breakdown by zone type: 29 residential (96.7%), 5 commercial (16.7%).
What is the commercial zonal value in Bakakeng North?
The barangay-level commercial zonal value in Bakakeng North is ₱21,500 per square meter. At the street level, commercial values go up to ₱39,400/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 North, 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.