RDO 008 · Baguio City9 streets77.8% residential

BIR Zonal Values in Brgy. Lourdes Subdivision, Proper, City of Baguio

Lourdes Subdivision, Proper is a barangay in Baguio, Benguet with 9 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 Lourdes Subdivision, Proper. The average residential zonal value across classified streets is ₱13,329/sqm (median ₱14,200/sqm). Street-level residential values range from ₱7,500 to ₱14,800 per square meter. The highest-valued residential street is Lourdes Subd Rd at ₱14,800/sqm. Commercial zonal values reach up to ₱57,200/sqm. The majority of classified streets (77.8%) 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 Lourdes Subdivision, Proper.

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 1430300122

Lourdes Subdivision, Proper Zonal Value Summary (2026)

Avg. Residential
₱13,329
/sqm
Avg. Commercial
₱56,400
/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.

7 streets, residential ₱/sqm
Each dot is one street

Half the streets are valued at ₱14,200.

Streets
9
Median Residential
₱14,200
Residential Range
₱7,500-₱14,800
Avg Commercial
₱56,400

CGT + DST

Estimate Your Property Tax in Lourdes Subdivision, Proper

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

Property Type

sqm

Based on Lourdes Subdivision, Proper barangay-level residential value of ₱13,329/sqm

Zonal Basis

100 sqm x ₱13,329

₱1,332,900

Capital Gains Tax (6%)
₱79,974
Documentary Stamp Tax (1.5%)
₱19,994

Estimated Total (CGT + DST)

₱99,968

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. Lourdes Subdivision, Proper?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Lourdes Subd Rd(From Junction Quirino Highway to Foot of Lourdes Grotto)₱14,800/sqm
  2. 2Queen of Apostles Rd(Dominican/Morning Star Rd)₱14,200/sqm
  3. 3Queen of Apostles Rd(From Junction Dominican to Junction Mystical Road)₱14,200/sqm
  4. 4Queen of Peace Road(From Junction Dominican to Junction Mystical Road)₱14,200/sqm
  5. 5Queen of Angels Rd(From Junction Dominican to Junction Mystical Road)₱14,200/sqm

Top 5 Most Affordable

  1. 1All Other Streets(Dominican/Morning Star Rd)₱7,500/sqm
  2. 2Queen of Apostles Rd(Dominican/Morning Star Rd)₱14,200/sqm
  3. 3Queen of Apostles Rd(From Junction Dominican to Junction Mystical Road)₱14,200/sqm
  4. 4Queen of Peace Road(From Junction Dominican to Junction Mystical Road)₱14,200/sqm
  5. 5Queen of Angels Rd(From Junction Dominican to Junction Mystical Road)₱14,200/sqm

Top 2 Commercial Streets

  1. 1Dominican Road(From Junction Quirino Highway to Foot of Lourdes Grotto)₱57,200/sqm
  2. 2Lourdes Subd Rd.(Queen of Apostles Rd, Morning Star Rd)₱55,600/sqm

Zone Type Distribution

  • Residential7 of 9 streets (77.8%)
  • Commercial2 of 9 streets (22.2%)

By area

Streets by Vicinity

From Junction Dominican to Junction Mystical Road

4 streets | Avg ₱14,200/sqm

  • Queen of Apostles Rd₱14,200
  • Queen of Peace Road₱14,200
  • Queen of Angels Rd₱14,200
  • Morning Star Rd/Queen of Peace/Mystical Road₱14,200

Dominican/Morning Star Rd

2 streets | Avg ₱10,850/sqm

  • Queen of Apostles Rd₱14,200
  • All Other Streets₱7,500

From Junction Quirino Highway to Foot of Lourdes Grotto

2 streets | Avg ₱14,800/sqm

  • Dominican Roadno residential value
  • Lourdes Subd Rd₱14,800

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
Lourdes Subdivision, Proper---
Queen of Apostles Rd(Dominican/Morning Star Rd)
₱14,200--
All Other Streets(Dominican/Morning Star Rd)
₱7,500--
Queen of Apostles Rd New **(From Junction Dominican to Junction Mystical Road)
₱14,200--
Dominican Road(From Junction Quirino Highway to Foot of Lourdes Grotto)
-₱57,200-
Lourdes Subd Rd.(Queen of Apostles Rd, Morning Star Rd)
-₱55,600-
Lourdes Subd Rd(From Junction Quirino Highway to Foot of Lourdes Grotto)
₱14,800--
Queen of Peace Road(From Junction Dominican to Junction Mystical Road)
₱14,200--
Queen of Angels Rd(From Junction Dominican to Junction Mystical Road)
₱14,200--
Morning Star Rd/Queen of Peace/Mystical Road(From Junction Dominican to Junction Mystical Road)
₱14,200--
Footnotes
** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS

FAQ

Frequently Asked Questions about Lourdes Subdivision, Proper

What is the BIR zonal value in Lourdes Subdivision, Proper, City of Baguio?
The average residential zonal value across classified streets in Lourdes Subdivision, Proper is ₱13,329/sqm (median ₱14,200/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱7,500 to ₱14,800/sqm across 9 classified streets. These values are published by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in Lourdes Subdivision, Proper?
Lourdes Subd Rd has the highest residential zonal value in Lourdes Subdivision, Proper at ₱14,800 per square meter. It is located From Junction Quirino Highway to Foot of Lourdes Grotto. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Lourdes Subdivision, Proper?
The most affordable street-level residential zonal value in Lourdes Subdivision, Proper is ₱7,500/sqm, found on All Other Streets. It is located Dominican/Morning Star Rd. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Lourdes Subdivision, Proper?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the average residential zonal value of ₱13,329/sqm, a 100 sqm lot would have a CGT of approximately ₱79,974 and a DST of approximately ₱19,994. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in Lourdes Subdivision, Proper?
There are 9 streets with published BIR zonal value classifications in Lourdes Subdivision, Proper, City of Baguio. The breakdown by zone type: 7 residential (77.8%), 2 commercial (22.2%).
What is the commercial zonal value in Lourdes Subdivision, Proper?
The average commercial zonal value across classified streets in Lourdes Subdivision, Proper is ₱56,400/sqm. At the street level, commercial values go up to ₱57,200/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

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 Lourdes Subdivision, Proper, 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.