City of Baguio, Benguet · RDO 008 (Baguio City)
Effective: Dec. 10, 2023
General Luna, Lower is a barangay in City of Baguio, Benguet with 6 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). Commercial zonal values reach up to ₱143,200/sqm. The majority of classified streets (100%) carry commercial 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 General Luna, Lower.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
No zonal value available for residential properties in General Luna, Lower.
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.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| General Luna, Lower | - | - | - |
↳ General Luna(General Luna Rd.) | - | ₱116,400 | - |
↳ General Luna(Assumption Rd. from UB (Naktaynay, Inc.)) | - | ₱116,400 | - |
↳ Lower General Luna Rd .(Assumption Rd. from UB (Naktaynay, Inc.)) | - | ₱143,200 | - |
↳ Assumption Road(from junction Lower Gen. Luna Rd. to end of the road) | - | ₱116,400 | - |
↳ Upper Bonifacio St .(from junction Lower Gen. Luna Rd. to end of the road) | - | ₱116,400 | - |
↳ All Other Streets(from junction Lower Gen. Luna Rd. to end of the road) | - | ₱101,300 | - |
These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in General Luna, Lower, 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:
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.