City of Baguio, Benguet · RDO 008 (Baguio City)
Effective: Dec. 10, 2023
LOWER Q.M. (GEFA) is a barangay in City of Baguio, Benguet with 12 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱12,442 per square meter. Street-level residential values range from ₱8,200 to ₱21,200 per square meter, with a median of ₱10,000/sqm. The highest-valued residential street is Dr. Jose Cariño St at ₱21,200/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 LOWER Q.M. (GEFA).
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on LOWER Q.M. (GEFA) barangay-level residential value of ₱12,442/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 |
|---|---|---|---|
| LOWER Q.M. (GEFA) | - | - | - |
↳ Jose Felipe St(Junction Jose Felipe St up to surve Qm Rd) | ₱14,200 | - | - |
↳ Dr. Jose Cariño St(Junction QM Rd to junction Legarda Rd) | ₱21,200 | - | - |
↳ Dr. Jose Cariño St(from junction Everlasting St . to Junction Legarda Rd.) | ₱21,200 | - | - |
↳ Everlasting St(All Alleys within Everlasting St) | ₱15,400 | - | - |
↳ Orange alley(All Alleys within Everlasting St) | ₱10,000 | - | - |
↳ Bright Red Alley(All Alleys within Everlasting St) | ₱10,000 | - | - |
↳ Bright Yellow Alley(All Alleys within Everlasting St) | ₱10,000 | - | - |
↳ White Alley(All Alleys within Everlasting St) | ₱10,000 | - | - |
↳ Red Alley(All Alleys within Everlasting St) | ₱10,000 | - | - |
↳ Pink Alley(All Alleys within Everlasting St) | ₱10,000 | - | - |
↳ All Other Streets(All Alleys within Everlasting St) | ₱9,100 | - | - |
↳ All interior lots(All Alleys within Everlasting St) | ₱8,200 | - | - |
These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in LOWER Q.M. (GEFA), 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.