BIR Zonal Values in Brgy. Happy Hollow, City of Baguio
Happy Hollow is a barangay in Baguio, Benguet with 5 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 Happy Hollow. The average residential zonal value across classified streets is ₱6,360/sqm (median ₱5,300/sqm). Street-level residential values range from ₱3,400 to ₱11,700 per square meter. 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.
City of Baguio, Benguet · RDO 008 (Baguio City)
Data last verified 2026-10-14 · see recent updates
DO 074-23 · BIR schedule effectivity: Dec. 10, 2023
PSGC 1430300006
Happy Hollow Zonal Value Summary (2026)
- Avg. Residential
- ₱6,360
- /sqm
- Commercial
- -
- none classified
- Industrial
- -
- none classified
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Half the streets sit between ₱4,900 and ₱6,500.
- Streets
- 5
- Median Residential
- ₱5,300
- Residential Range
- ₱3,400-₱11,700
CGT + DST
Estimate Your Property Tax in Happy Hollow
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on Happy Hollow barangay-level residential value of ₱6,360/sqm
Zonal Basis
100 sqm x ₱6,360
₱636,000
- Capital Gains Tax (6%)
- ₱38,160
- Documentary Stamp Tax (1.5%)
- ₱9,540
Estimated Total (CGT + DST)
₱47,700
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. Happy Hollow?
Rankings
Street Rankings
Top 5 Highest Residential
- 1Happy Hallow(Junction Country Club Village Barangay to Loakan Apugan)₱11,700/sqm
- 2Circumferential Road(Junction Country Club Village Barangay to Loakan Apugan)₱6,500/sqm
- 3Roads Branching From Circumferential Rd(Junction Country Club Village Barangay to Loakan Apugan)₱5,300/sqm
- 4All Other Streets(Junction Country Club Village Barangay to Loakan Apugan)₱4,900/sqm
- 5Lots Not Serviceable By Road(Junction Country Club Village Barangay to Loakan Apugan)₱3,400/sqm
Top 5 Most Affordable
- 1Lots Not Serviceable By Road(Junction Country Club Village Barangay to Loakan Apugan)₱3,400/sqm
- 2All Other Streets(Junction Country Club Village Barangay to Loakan Apugan)₱4,900/sqm
- 3Roads Branching From Circumferential Rd(Junction Country Club Village Barangay to Loakan Apugan)₱5,300/sqm
- 4Circumferential Road(Junction Country Club Village Barangay to Loakan Apugan)₱6,500/sqm
- 5Happy Hallow(Junction Country Club Village Barangay to Loakan Apugan)₱11,700/sqm
Zone Type Distribution
- Residential5 of 5 streets (100%)
By area
Streets by Vicinity
Junction Country Club Village Barangay to Loakan Apugan
5 streets | Avg ₱6,360/sqm
- Happy Hallow₱11,700
- Circumferential Road₱6,500
- Roads Branching From Circumferential Rd₱5,300
- All Other Streets₱4,900
- Lots Not Serviceable By Road₱3,400
Full schedule
Zonal Values by Street
| 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 New **(Junction Country Club Village Barangay to Loakan Apugan) | ₱3,400 | - | - |
- Footnotes
- ** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS
FAQ
Frequently Asked Questions about Happy Hollow
What is the BIR zonal value in Happy Hollow, City of Baguio?
Which street has the highest zonal value in Happy Hollow?
What is the most affordable zonal value in Happy Hollow?
How much is the capital gains tax for property in Happy Hollow?
How many streets have BIR zonal values in Happy Hollow?
Other Barangays in City of Baguio
Method and law
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 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:
- 6%Capital Gains Tax (6%)
- 1.5%Documentary Stamp Tax (1.5%)
- LGUTransfer Tax (varies by LGU)
Source RDONot necessarily where you file
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.
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.