BIR Zonal Values in Brgy. Kayang-Hilltop, City of Baguio
Kayang-Hilltop is a barangay in Baguio, Benguet with 8 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 Kayang-Hilltop. The average residential zonal value across classified streets is ₱88,600/sqm (median ₱88,600/sqm). All residential streets are valued at ₱88,600/sqm. The highest-valued residential street is All Other Streets at ₱88,600/sqm. Commercial zonal values reach up to ₱124,500/sqm. The majority of classified streets (87.5%) 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 Kayang-Hilltop.
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 1430300143
Kayang-Hilltop Zonal Value Summary (2026)
- Avg. Residential
- ₱88,600
- /sqm
- Avg. Commercial
- ₱103,714
- /sqm
- 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.
- Streets
- 8
- Median Residential
- ₱88,600
- Residential Range
- ₱88,600
- Avg Commercial
- ₱103,714
CGT + DST
Estimate Your Property Tax in Kayang-Hilltop
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on Kayang-Hilltop barangay-level residential value of ₱88,600/sqm
Zonal Basis
100 sqm x ₱88,600
₱8,860,000
- Capital Gains Tax (6%)
- ₱531,600
- Documentary Stamp Tax (1.5%)
- ₱132,900
Estimated Total (CGT + DST)
₱664,500
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. Kayang-Hilltop?
Rankings
Street Rankings
Top 1 Highest Residential
- 1All Other Streets(From Junction Kayang St. to Junction Claridad St.)₱88,600/sqm
Top 3 Commercial Streets
- 1Kayang St.(Along Kayang St.)₱124,500/sqm
- 21st Kayang St.(Along Kayang St.)₱124,500/sqm
- 3Claridad St.(Claridad Magsaysay)₱95,400/sqm
Zone Type Distribution
- Commercial7 of 8 streets (87.5%)
- Residential1 of 8 streets (12.5%)
By area
Streets by Vicinity
Along Kayang St.
5 streets
- Kayang St.no residential value
- 1st Kayang St.no residential value
- 2nd Kayang St.no residential value
- 3rd Kayang St.no residential value
- Hilltop Roadno residential value
From Junction Kayang St. to Junction Claridad St.
2 streets | Avg ₱88,600/sqm
- Zandueta St.no residential value
- All Other Streets₱88,600
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Kayang-Hilltop | - | - | - |
Claridad St.(Claridad Magsaysay) | - | ₱95,400 | - |
Kayang St.(Along Kayang St.) | - | ₱124,500 | - |
1st Kayang St.(Along Kayang St.) | - | ₱124,500 | - |
2nd Kayang St.(Along Kayang St.) | - | ₱95,400 | - |
3rd Kayang St.(Along Kayang St.) | - | ₱95,400 | - |
Hilltop Road(Along Kayang St.) | - | ₱95,400 | - |
Zandueta St. New **(From Junction Kayang St. to Junction Claridad St.) | - | ₱95,400 | - |
All Other Streets(From Junction Kayang St. to Junction Claridad St.) | ₱88,600 | - | - |
- Footnotes
- ** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS
FAQ
Frequently Asked Questions about Kayang-Hilltop
What is the BIR zonal value in Kayang-Hilltop, City of Baguio?
Which street has the highest zonal value in Kayang-Hilltop?
How much is the capital gains tax for property in Kayang-Hilltop?
How many streets have BIR zonal values in Kayang-Hilltop?
What is the commercial zonal value in Kayang-Hilltop?
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 Kayang-Hilltop, 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.