City of Baguio, Benguet · RDO 008 (Baguio City)
Effective: Dec. 10, 2023
Happy Hollow is a barangay in City of Baguio, Benguet with 5 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱6,360 per square meter. Street-level residential values range from ₱3,400 to ₱11,700 per square meter, with a median of ₱5,300/sqm. The highest-valued residential street is Happy Hallow at ₱11,700/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 Happy Hollow.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Happy Hollow barangay-level residential value of ₱6,360/sqm
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 |
|---|---|---|---|
| Happy Hollow | - | - | - |
↳ Happy Hallow(Junction Country Club Village Barangay to Loakan Apugan) | ₱11,700 | - | - |
↳ Circumferential Road(Junction Country Club Village Barangay to Loakan Apugan) | ₱6,500 | - | - |
↳ Roads Branching from Circumferential Rd(Junction Country Club Village Barangay to Loakan Apugan) | ₱5,300 | - | - |
↳ All Other Streets(Junction Country Club Village Barangay to Loakan Apugan) | ₱4,900 | - | - |
↳ Lots not serviceable by road(Junction Country Club Village Barangay to Loakan Apugan) | ₱3,400 | - | - |
These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in Happy Hollow, 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.