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ToolsZonal ValuesBenguetCity of BaguioLualhati

BIR Zonal Values in Lualhati

City of Baguio, Benguet · RDO 008 (Baguio City)

Effective: Dec. 10, 2023

Lualhati Zonal Value Summary (2026)

Lualhati 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 ₱28,089 per square meter. Street-level residential values range from ₱11,600 to ₱33,500 per square meter, with a median of ₱29,800/sqm. The highest-valued residential street is Gibraltar Rd. at ₱33,500/sqm. Commercial zonal values reach up to ₱49,800/sqm. The majority of classified streets (75%) 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 Lualhati.

Residential
₱28,089
/sqm
Commercial
₱38,811
/sqm
Industrial
-
Estimate Your Property Tax in Lualhati

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

Based on Lualhati barangay-level residential value of ₱28,089/sqm

Zonal Basis
₱2,808,900
100 sqm x ₱28,089
Capital Gains Tax (6%)
₱168,534
Documentary Stamp Tax (1.5%)
₱42,134
Estimated Total (CGT + DST)
₱210,668

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.

Zone Type Distribution

Residential9 of 12 streets (75%)
Commercial9 of 12 streets (75%)

Street Rankings

Top 5 Highest Residential
  1. 1.Gibraltar Rd.(from Pacdal Circle to junction Good Shepherd)₱33,500/sqm
  2. 2.15th St., going around the park(Purok 3)₱33,500/sqm
  3. 3.llusorio Drive/ Park Road(Purok 3)₱31,200/sqm
  4. 4.Outlook Drive(from junction llusorio Drive to junction Baguio-Tuding Rd.)₱31,200/sqm
  5. 5.Julian Felipe St.(from Pacdal Circle to junction Outlook Drive and Baguio-Tuding Rd.)₱29,800/sqm
Top 5 Most Affordable
  1. 1.All Other Streets(from Pacdal Circle to junction Outlook Drive and Baguio-Tuding Rd.)₱11,600/sqm
  2. 2.NHA Subdivision(from Pacdal Circle to junction Outlook Drive and Baguio-Tuding Rd.)₱23,300/sqm
  3. 3.Ignacio Villamor St.(from Pacdal Circle to junction Outlook Drive and Baguio-Tuding Rd.)₱29,200/sqm
  4. 4.Leonard Wood Rd. (portion)(Park Circle to J. Felipe St.)₱29,500/sqm
  5. 5.Julian Felipe St.(from Pacdal Circle to junction Outlook Drive and Baguio-Tuding Rd.)₱29,800/sqm
Top 3 Commercial Streets
  1. 1.All Area Classified as Commercial₱49,800/sqm
  2. 2.Gibraltar Rd.(from Pacdal Circle to junction Good Shepherd)₱40,200/sqm
  3. 3.15th St., going around the park(Purok 3)₱40,200/sqm

Streets by Vicinity

from Pacdal Circle to junction Outlook Drive and Baguio-Tuding Rd.
5 streets|Avg ₱23,475/sqm
  • Ignacio Villamor St.₱29,200
  • Julian Felipe St.₱29,800
  • NHA Subdivision₱23,300
  • All Other Streets₱11,600
  • Leonard Wood Road-
Purok 3
2 streets|Avg ₱32,350/sqm
  • 15th St., going around the park₱33,500
  • llusorio Drive/ Park Road₱31,200
Streets
12
Median Residential
₱29,800
Residential Range
₱11,600-₱33,500
Avg Commercial
₱38,811

Zonal Values by Street

LocationResidentialCommercialIndustrial
Lualhati---
↳ Upper & Lower Wright Park, including Wright Park(Purok 2)
-₱38,700-
↳ Gibraltar Rd.(from Pacdal Circle to junction Good Shepherd)
₱33,500₱40,200-
↳ 15th St., going around the park(Purok 3)
₱33,500₱40,200-
↳ llusorio Drive/ Park Road(Purok 3)
₱31,200₱38,700-
↳ Outlook Drive(from junction llusorio Drive to junction Baguio-Tuding Rd.)
₱31,200--
↳ Ignacio Villamor St.(from Pacdal Circle to junction Outlook Drive and Baguio-Tuding Rd.)
₱29,200₱31,500-
↳ Julian Felipe St.(from Pacdal Circle to junction Outlook Drive and Baguio-Tuding Rd.)
₱29,800₱35,700-
↳ NHA Subdivision(from Pacdal Circle to junction Outlook Drive and Baguio-Tuding Rd.)
₱23,300--
↳ All Other Streets(from Pacdal Circle to junction Outlook Drive and Baguio-Tuding Rd.)
₱11,600--
↳ All Area Classified as Commercial
-₱49,800-
↳ Leonard Wood Rd. (portion)(Park Circle to J. Felipe St.)
₱29,500₱35,400-
↳ Leonard Wood Road(from Pacdal Circle to junction Outlook Drive and Baguio-Tuding Rd.)
-₱39,100-

Frequently Asked Questions about Lualhati

What is the BIR zonal value in Lualhati, City of Baguio?
The barangay-level residential zonal value in Lualhati is ₱28,089 per square meter. At the street level, residential values range from ₱11,600 to ₱33,500/sqm across 12 classified streets. These values are set by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in Lualhati?
Gibraltar Rd. has the highest residential zonal value in Lualhati at ₱33,500 per square meter. It is located from Pacdal Circle to junction Good Shepherd. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Lualhati?
The most affordable street-level residential zonal value in Lualhati is ₱11,600/sqm, found on All Other Streets. It is located from Pacdal Circle to junction Outlook Drive and Baguio-Tuding 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 Lualhati?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the barangay-level zonal value of ₱28,089/sqm, a 100 sqm lot would have a CGT of approximately ₱168,534 and a DST of approximately ₱42,134. 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 Lualhati?
There are 12 streets with published BIR zonal value classifications in Lualhati, City of Baguio. The breakdown by zone type: 9 residential (75%), 9 commercial (75%).
What is the commercial zonal value in Lualhati?
The barangay-level commercial zonal value in Lualhati is ₱38,811 per square meter. At the street level, commercial values go up to ₱49,800/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Baguio

A. Bonifacio-Caguioa-RimandoAbanao-Zandueta-Kayong-Chugum-OtekAlfonso TaboraAmbiongAndres BonifacioApugan-Loakan
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 Lualhati, 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:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

BIR Zonal Values Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.