RDO 008 · Baguio City6 streets83.3% residential

BIR Zonal Values in Brgy. New Lucban, City of Baguio

New Lucban is a barangay in Baguio, Benguet with 6 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 New Lucban. The average residential zonal value across classified streets is ₱26,120/sqm (median ₱26,600/sqm). Street-level residential values range from ₱17,600 to ₱35,400 per square meter. The highest-valued residential street is New Lucban Road at ₱35,400/sqm. Commercial zonal values reach up to ₱74,400/sqm. The majority of classified streets (83.3%) 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 New Lucban.

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 1430300076

New Lucban Zonal Value Summary (2026)

Avg. Residential
₱26,120
/sqm
Avg. Commercial
₱44,350
/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.

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

Half the streets sit between ₱19,500 and ₱31,500.

Streets
6
Median Residential
₱26,600
Residential Range
₱17,600-₱35,400
Avg Commercial
₱44,350

CGT + DST

Estimate Your Property Tax in New Lucban

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

Property Type

sqm

Based on New Lucban barangay-level residential value of ₱26,120/sqm

Zonal Basis

100 sqm x ₱26,120

₱2,612,000

Capital Gains Tax (6%)
₱156,720
Documentary Stamp Tax (1.5%)
₱39,180

Estimated Total (CGT + DST)

₱195,900

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. New Lucban?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1New Lucban Road(From Magsaysay Elem School to End of the Road)₱35,400/sqm
  2. 2New Lucban Road(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)₱31,500/sqm
  3. 3Road Branching From Baguio Chinese Hospital(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)₱26,600/sqm
  4. 4All Other Streets(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)₱19,500/sqm
  5. 5All Interior Lots(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)₱17,600/sqm

Top 5 Most Affordable

  1. 1All Interior Lots(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)₱17,600/sqm
  2. 2All Other Streets(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)₱19,500/sqm
  3. 3Road Branching From Baguio Chinese Hospital(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)₱26,600/sqm
  4. 4New Lucban Road(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)₱31,500/sqm
  5. 5New Lucban Road(From Magsaysay Elem School to End of the Road)₱35,400/sqm

Top 3 Commercial Streets

  1. 1New Lucban Extn./Rd(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)₱74,400/sqm
  2. 2New Lucban Road(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)₱37,800/sqm
  3. 3New Lucban Road(From Magsaysay Elem School to End of the Road)₱36,500/sqm

Zone Type Distribution

  • Residential5 of 6 streets (83.3%)
  • Commercial4 of 6 streets (66.7%)

By area

Streets by Vicinity

From Junction Bonifacio Road to Magsaysay Elementary School Including Extension

5 streets | Avg ₱23,800/sqm

  • New Lucban Road₱31,500
  • Road Branching From Baguio Chinese Hospital₱26,600
  • New Lucban Extn./Rdno residential value
  • All Other Streets₱19,500
  • All Interior Lots₱17,600

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
New Lucban---
New Lucban Road New **(From Magsaysay Elem School to End of the Road)
₱35,400₱36,500-
New Lucban Road New **(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)
₱31,500₱37,800-
Road Branching From Baguio Chinese Hospital New **(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)
₱26,600₱28,700-
New Lucban Extn./Rd(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)
-₱74,400-
All Other Streets(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)
₱19,500--
All Interior Lots New **(From Junction Bonifacio Road to Magsaysay Elementary School Including Extension)
₱17,600--
Footnotes
** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS

FAQ

Frequently Asked Questions about New Lucban

What is the BIR zonal value in New Lucban, City of Baguio?
The average residential zonal value across classified streets in New Lucban is ₱26,120/sqm (median ₱26,600/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱17,600 to ₱35,400/sqm across 6 classified streets. These values are published by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in New Lucban?
New Lucban Road has the highest residential zonal value in New Lucban at ₱35,400 per square meter. It is located From Magsaysay Elem School to End of the Road. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in New Lucban?
The most affordable street-level residential zonal value in New Lucban is ₱17,600/sqm, found on All Interior Lots. It is located From Junction Bonifacio Road to Magsaysay Elementary School Including Extension. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in New Lucban?
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 ₱26,120/sqm, a 100 sqm lot would have a CGT of approximately ₱156,720 and a DST of approximately ₱39,180. 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 New Lucban?
There are 6 streets with published BIR zonal value classifications in New Lucban, City of Baguio. The breakdown by zone type: 5 residential (83.3%), 4 commercial (66.7%).
What is the commercial zonal value in New Lucban?
The average commercial zonal value across classified streets in New Lucban is ₱44,350/sqm. At the street level, commercial values go up to ₱74,400/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 New Lucban, 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.