City of Baguio, Benguet · RDO 008 (Baguio City)
Effective: Dec. 10, 2023
Rock Quarry, Upper is a barangay in City of Baguio, Benguet with 10 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱10,640 per square meter. Street-level residential values range from ₱3,700 to ₱18,800 per square meter, with a median of ₱10,750/sqm. The highest-valued residential street is Upper Rock Quarry Rd at ₱18,800/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 Rock Quarry, Upper.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Rock Quarry, Upper barangay-level residential value of ₱10,640/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 |
|---|---|---|---|
| Rock Quarry, Upper | - | - | - |
↳ Upper Rock Quarry Rd(Leading to Middle Rock Quarry) | ₱18,800 | - | - |
↳ Upper Rock Quarry Rd(Along Main Alley) | ₱14,900 | - | - |
↳ Upper Rock Quarry Rd(Along Sub Alley) | ₱13,400 | - | - |
↳ Upper Rock Quarry Rd(Along Creek) | ₱12,300 | - | - |
↳ Cogan Hombrebueno St .(Along Creek) | ₱10,300 | - | - |
↳ All other Interior Lots(Along Creek) | ₱8,200 | - | - |
↳ Rock Quarry Road(Along Creek) | ₱11,200 | - | - |
↳ Everlasting St.(Along Creek) | ₱9,500 | - | - |
↳ All Other Streets(Along Creek) | ₱4,100 | - | - |
↳ All interior lots(Along Creek) | ₱3,700 | - | - |
These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in Rock Quarry, Upper, 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.