City of Baguio, Benguet · RDO 008 (Baguio City)
Effective: Dec. 10, 2023
Military Cut-off is a barangay in City of Baguio, Benguet with 20 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱25,744 per square meter. Street-level residential values range from ₱10,300 to ₱122,400 per square meter, with a median of ₱15,300/sqm. The highest-valued residential street is Government Center at ₱122,400/sqm. Commercial zonal values reach up to ₱144,180/sqm. The majority of classified streets (95%) 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 Military Cut-off.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Military Cut-off barangay-level residential value of ₱25,744/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 |
|---|---|---|---|
| Military Cut-off | - | - | - |
↳ Military Cut-off Road(From BMC to DepEd) | - | ₱37,000 | - |
↳ Military Cut-Off Road(Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. extension and Aguinaldo Drive) | ₱16,500 | ₱17,300 | - |
↳ Military Cut-Off Road(Junction Kennon Rd. to Junction Sta. Escolastica Subd. Rd. (Part of Brgy. Greenwater Village)) | ₱15,300 | ₱16,100 | - |
↳ Government Center(Junction Gov. Pack Rd. including Session Rd. Extension) | ₱122,400 | ₱144,180 | - |
↳ Government Center(from junction Albert Road to junction UP Drive) | - | ₱102,060 | - |
↳ Government Center Road(from junction T.M Kalaw to junction Albert Road) | - | ₱102,060 | - |
↳ T.M. Kalaw(from junction Session Road Extension and North Drive to junction Government Center Road) | - | ₱102,060 | - |
↳ T.M. Kalaw(from junction Government Center Road to junction Session Road Extension) | - | ₱102,060 | - |
↳ Session Road Extension(from junction Utility Rd. to Military Cut -Off Rotunda) | - | ₱122,400 | - |
↳ Session Road Extension(from Session Rd. Rotunda to junction Utility Rd.) | - | ₱81,630 | - |
↳ Governor Pack Road(Government Center Road - From Junction Albert Road To Junction Up Drive) | ₱18,900 | ₱113,400 | - |
↳ Governor Pack Road(from junction Harrison Rd. to junction Session Road) | - | ₱102,060 | - |
↳ Governor Pack Road(from BGH Rotunda to junction Harrison Rd.) | - | ₱102,060 | - |
↳ Governor Pack Road(Albert St.) | - | ₱85,500 | - |
↳ Governor Pack Road(Wagner Road) | ₱10,500 | ₱11,000 | - |
↳ Kennon Road(From Junction Military Cut-Off Road To Junction Panta Road) | ₱15,400 | ₱68,000 | - |
↳ Kennon Road(from junction Gov. Pack Road to junction Military Cut-Off Road) | - | ₱56,700 | - |
↳ Kennon Road(Camp 8 Subd. Road - All Roads Accessible By 4 Wheel Vehicles) | ₱11,400 | ₱13,700 | - |
↳ Kennon Road(Hillside Road) | ₱11,000 | ₱12,900 | - |
↳ All Other Streets(Camp 8 Subd. Road - All Roads Accessible By 4 Wheel Vehicles) | ₱10,300 | - | - |
These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in Military Cut-off, 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.