City of Baguio, Benguet · RDO 008 (Baguio City)
Data last verified 2026-07-22 · see recent updates
DO 074-23 · BIR schedule effectivity: Dec. 10, 2023
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Gibraltar is a barangay in Baguio, Benguet with 11 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 Gibraltar. The average residential zonal value across classified streets is ₱16,536/sqm (median ₱14,100/sqm). Street-level residential values range from ₱7,500 to ₱25,400 per square meter. The highest-valued residential street is Arellano St., Baltazar St., Moran St., Fred Ruiz, Castro St., Felipe St., Apostol St and Outlook St (Left Side) at ₱25,400/sqm. Commercial zonal values reach up to ₱30,500/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 Gibraltar.
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Gibraltar barangay-level residential value of ₱16,536/sqm
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. Gibraltar?
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Gibraltar | - | - | - |
↳ Ambuklao Rd. New **(From Pacdal Circle to City Limit) | ₱19,100 | ₱22,900 | - |
↳ Ambuklao Rd. New **(Property of Immaculate Conception to City Limit (Part Pacdal Brgy)) | ₱14,100 | ₱17,400 | - |
↳ Gibraltar Road New **(From Pacdal Circle to Junction Good Shepherd) | ₱22,000 | ₱24,100 | - |
↳ Arellano St., Baltazar St., Moran St., Fred Ruiz, Castro St., Felipe St., Apostol St and Outlook St (Left Side) New **(Purok 6) | ₱25,400 | ₱30,500 | - |
↳ Leonard Wood Road New **(From Pacdal Circle to Junction Outlook Drive and Baguio-Tuding Rd.) | ₱24,300 | ₱25,400 | - |
↳ Outlook Drive New **(From Junction Baguio-Tuding Rd. to Junction Gibraltar Rd.) | ₱24,300 | ₱25,400 | - |
↳ Road Going to Green Mansion From Junction Good Shepherd New **(From Junction Baguio-Tuding Rd. to Junction Gibraltar Rd.) | ₱12,700 | ₱15,300 | - |
↳ Cuneta Drive New **(From Junction Baguio-Tuding Rd. to Junction Gibraltar Rd.) | ₱12,700 | ₱15,300 | - |
↳ All Roads Branching From Gibraltar Rd. Including Tenerese St . New **(From Junction Baguio-Tuding Rd. to Junction Gibraltar Rd.) | ₱11,000 | ₱13,200 | - |
↳ All Other Streets(From Junction Baguio-Tuding Rd. to Junction Gibraltar Rd.) | ₱8,800 | - | - |
↳ Lots Not Serviceable By Road New **(From Junction Baguio-Tuding Rd. to Junction Gibraltar Rd.) | ₱7,500 | - | - |
Footnotes
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These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in Gibraltar, City of Baguio.
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.
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.