RDO 008 · Baguio City8 streets25% residential

BIR Zonal Values in Brgy. Magsaysay, Lower, City of Baguio

Magsaysay, Lower 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 Magsaysay, Lower. The average residential zonal value across classified streets is ₱100,650/sqm (median ₱100,650/sqm). Street-level residential values range from ₱80,300 to ₱121,000 per square meter. The highest-valued residential street is Magsaysay Avenue at ₱121,000/sqm. Commercial zonal values reach up to ₱137,800/sqm. The majority of classified streets (75%) 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 Magsaysay, Lower.

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 1430300065

Magsaysay, Lower Zonal Value Summary (2026)

Avg. Residential
₱100,650
/sqm
Avg. Commercial
₱111,667
/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.

2 streets, residential ₱/sqm
Each dot is one street
Streets
8
Median Residential
₱100,650
Residential Range
₱80,300-₱121,000
Avg Commercial
₱111,667

CGT + DST

Estimate Your Property Tax in Magsaysay, Lower

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

Property Type

sqm

Based on Magsaysay, Lower barangay-level residential value of ₱100,650/sqm

Zonal Basis

100 sqm x ₱100,650

₱10,065,000

Capital Gains Tax (6%)
₱603,900
Documentary Stamp Tax (1.5%)
₱150,975

Estimated Total (CGT + DST)

₱754,875

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. Magsaysay, Lower?

Rankings

Street Rankings

Top 2 Highest Residential

  1. 1Magsaysay Avenue(Slaughterhouse)₱121,000/sqm
  2. 2All Other Streets(From Junction Balajadia St. to City Limit)₱80,300/sqm

Top 2 Most Affordable

  1. 1All Other Streets(From Junction Balajadia St. to City Limit)₱80,300/sqm
  2. 2Magsaysay Avenue(Slaughterhouse)₱121,000/sqm

Top 3 Commercial Streets

  1. 1Magsaysay Avenue₱137,800/sqm
  2. 2Bokawkan Road(From Junction Magsaysay Ave. to Junction Easter Road)₱121,000/sqm
  3. 3Magsaysay Avenue(From Junction Bonifacio Road to Junction Balajadia St.)₱107,800/sqm

Zone Type Distribution

  • Commercial6 of 8 streets (75%)
  • Residential2 of 8 streets (25%)

By area

Streets by Vicinity

From Junction Balajadia St. to City Limit

4 streets | Avg ₱80,300/sqm

  • Magsaysay Avenueno residential value
  • Benitez Compoundno residential value
  • M. Gomez St .no residential value
  • All Other Streets₱80,300

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
Magsaysay, Lower---
Magsaysay Avenue
-₱137,800-
Magsaysay Avenue(Slaughterhouse)
₱121,000--
Magsaysay Avenue New **(From Junction Bonifacio Road to Junction Balajadia St.)
-₱107,800-
Magsaysay Avenue New **(From Junction Balajadia St. to City Limit)
-₱107,800-
Bokawkan Road New **(From Junction Magsaysay Ave. to Junction Easter Road)
-₱121,000-
Benitez Compound New **(From Junction Balajadia St. to City Limit)
-₱97,800-
M. Gomez St . New **(From Junction Balajadia St. to City Limit)
-₱97,800-
All Other Streets(From Junction Balajadia St. to City Limit)
₱80,300--
Footnotes
** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS

FAQ

Frequently Asked Questions about Magsaysay, Lower

What is the BIR zonal value in Magsaysay, Lower, City of Baguio?
The average residential zonal value across classified streets in Magsaysay, Lower is ₱100,650/sqm (median ₱100,650/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱80,300 to ₱121,000/sqm across 8 classified streets. These values are published by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in Magsaysay, Lower?
Magsaysay Avenue has the highest residential zonal value in Magsaysay, Lower at ₱121,000 per square meter. It is located Slaughterhouse. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Magsaysay, Lower?
The most affordable street-level residential zonal value in Magsaysay, Lower is ₱80,300/sqm, found on All Other Streets. It is located From Junction Balajadia St. to City Limit. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Magsaysay, Lower?
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 ₱100,650/sqm, a 100 sqm lot would have a CGT of approximately ₱603,900 and a DST of approximately ₱150,975. 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 Magsaysay, Lower?
There are 8 streets with published BIR zonal value classifications in Magsaysay, Lower, City of Baguio. The breakdown by zone type: 6 commercial (75%), 2 residential (25%).
What is the commercial zonal value in Magsaysay, Lower?
The average commercial zonal value across classified streets in Magsaysay, Lower is ₱111,667/sqm. At the street level, commercial values go up to ₱137,800/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 Magsaysay, Lower, 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.