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ToolsZonal ValuesBenguetCity of BaguioCountry Club Village

BIR Zonal Values in Country Club Village

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

Effective: Dec. 10, 2023

Country Club Village Zonal Value Summary (2026)

Country Club Village is a barangay in City of Baguio, Benguet with 15 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱22,000 per square meter. Street-level residential values range from ₱4,700 to ₱45,900 per square meter, with a median of ₱15,700/sqm. The highest-valued residential street is South Drive at ₱45,900/sqm. Commercial zonal values reach up to ₱60,500/sqm. The majority of classified streets (100%) 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 Country Club Village.

Residential
₱22,000
/sqm
Commercial
₱28,779
/sqm
Industrial
-
Estimate Your Property Tax in Country Club Village

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

Based on Country Club Village barangay-level residential value of ₱22,000/sqm

Zonal Basis
₱2,200,000
100 sqm x ₱22,000
Capital Gains Tax (6%)
₱132,000
Documentary Stamp Tax (1.5%)
₱33,000
Estimated Total (CGT + DST)
₱165,000

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

Residential15 of 15 streets (100%)
Commercial14 of 15 streets (93.3%)

Street Rankings

Top 5 Highest Residential
  1. 1.South Drive(from BCDA Guard House to dead end both branches)₱45,900/sqm
  2. 2.Park-Rd. (Ilusorio Drive)(Pacdal Circle to Country Club)₱43,000/sqm
  3. 3.Outlook Drive (South Rd.)(From Junc Ilusorio Drive to Junc Ignacio Villamor St)₱39,000/sqm
  4. 4.Paterno St., Kneedler Rd., Poblete Ext.(including Baguio Country Club)₱36,500/sqm
  5. 5.Outlook Drive (South Rd.)(Junction Pacdal Circle to Junction Park Rd.)₱34,400/sqm
Top 5 Most Affordable
  1. 1.All Other Streets(including Baguio Country Club)₱4,700/sqm
  2. 2.All Roads Branching From Circumferential Rd(from BCDA Guard House to dead end both branches)₱5,800/sqm
  3. 3.Kiweng Village(from BCDA Guard House to dead end both branches)₱7,200/sqm
  4. 4.Circumferential Road(from BCDA Guard House to dead end both branches)₱8,300/sqm
  5. 5.Greenwater Subdivision Road(from BCDA Guard House to dead end both branches)₱8,600/sqm
Top 3 Commercial Streets
  1. 1.South Drive(from BCDA Guard House to dead end both branches)₱60,500/sqm
  2. 2.Park-Rd. (Ilusorio Drive)(Pacdal Circle to Country Club)₱53,700/sqm
  3. 3.Outlook Drive (South Rd.)(From Junc Ilusorio Drive to Junc Ignacio Villamor St)₱48,700/sqm

Streets by Vicinity

from BCDA Guard House to dead end both branches
5 streets|Avg ₱15,160/sqm
  • Greenwater Subdivision Road₱8,600
  • Circumferential Road₱8,300
  • Kiweng Village₱7,200
  • All Roads Branching From Circumferential Rd₱5,800
  • South Drive₱45,900
From Junc Scout Barrio Brgy to Junc Loakan Rd
2 streets|Avg ₱11,900/sqm
  • Major Mane Road₱12,800
  • Hillside Subdivision₱11,000
including Baguio Country Club
2 streets|Avg ₱20,600/sqm
  • Paterno St., Kneedler Rd., Poblete Ext.₱36,500
  • All Other Streets₱4,700
Streets
15
Median Residential
₱15,700
Residential Range
₱4,700-₱45,900
Avg Commercial
₱28,779

Zonal Values by Street

LocationResidentialCommercialIndustrial
Country Club Village---
↳ Park-Rd. (Ilusorio Drive)(Pacdal Circle to Country Club)
₱43,000₱53,700-
↳ Outlook Drive (South Rd.)(From Junc Ilusorio Drive to Junc Ignacio Villamor St)
₱39,000₱48,700-
↳ Outlook Drive (South Rd.)(Junction Pacdal Circle to Junction Park Rd.)
₱34,400₱42,900-
↳ Outlook Drive (South Rd.)(from junction llusorio Drive to junction Baguio-Tuding Rd.)
₱31,200₱39,000-
↳ Major Mane Road(From Military Cut Off Rotunda to Baguio Fountain Of Life Fellowship)
₱25,900₱31,100-
↳ Major Mane Road(From Baguio Fountain Of Life Fellowship Up to Scout Barrio)
₱15,700₱18,800-
↳ Major Mane Road(From Junc Scout Barrio Brgy to Junc Loakan Rd)
₱12,800₱15,300-
↳ Hillside Subdivision(From Junc Scout Barrio Brgy to Junc Loakan Rd)
₱11,000₱13,200-
↳ Greenwater Subdivision Road(from BCDA Guard House to dead end both branches)
₱8,600₱10,300-
↳ Circumferential Road(from BCDA Guard House to dead end both branches)
₱8,300₱10,000-
↳ Kiweng Village(from BCDA Guard House to dead end both branches)
₱7,200₱8,600-
↳ All Roads Branching From Circumferential Rd(from BCDA Guard House to dead end both branches)
₱5,800₱7,000-
↳ South Drive(from BCDA Guard House to dead end both branches)
₱45,900₱60,500-
↳ Paterno St., Kneedler Rd., Poblete Ext.(including Baguio Country Club)
₱36,500₱43,800-
↳ All Other Streets(including Baguio Country Club)
₱4,700--

Frequently Asked Questions about Country Club Village

What is the BIR zonal value in Country Club Village, City of Baguio?
The barangay-level residential zonal value in Country Club Village is ₱22,000 per square meter. At the street level, residential values range from ₱4,700 to ₱45,900/sqm across 15 classified streets. These values are set by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in Country Club Village?
South Drive has the highest residential zonal value in Country Club Village at ₱45,900 per square meter. It is located from BCDA Guard House to dead end both branches. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Country Club Village?
The most affordable street-level residential zonal value in Country Club Village is ₱4,700/sqm, found on All Other Streets. It is located including Baguio Country Club. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Country Club Village?
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 ₱22,000/sqm, a 100 sqm lot would have a CGT of approximately ₱132,000 and a DST of approximately ₱33,000. 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 Country Club Village?
There are 15 streets with published BIR zonal value classifications in Country Club Village, City of Baguio. The breakdown by zone type: 15 residential (100%), 14 commercial (93.3%).
What is the commercial zonal value in Country Club Village?
The barangay-level commercial zonal value in Country Club Village is ₱28,779 per square meter. At the street level, commercial values go up to ₱60,500/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 Country Club Village, 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.