BIR Zonal Values in Brgy. Rock Quarry, Upper, City of Baguio
Rock Quarry, Upper is a barangay in Baguio, Benguet with 10 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 Rock Quarry, Upper. The average residential zonal value across classified streets is ₱10,640/sqm (median ₱10,750/sqm). Street-level residential values range from ₱3,700 to ₱18,800 per square meter. 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.
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 1430300114
Rock Quarry, Upper Zonal Value Summary (2026)
- Avg. Residential
- ₱10,640
- /sqm
- Commercial
- -
- none classified
- 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.
Half the streets sit between ₱8,200 and ₱13,400.
- Streets
- 10
- Median Residential
- ₱10,750
- Residential Range
- ₱3,700-₱18,800
CGT + DST
Estimate Your Property Tax in Rock Quarry, Upper
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on Rock Quarry, Upper barangay-level residential value of ₱10,640/sqm
Zonal Basis
100 sqm x ₱10,640
₱1,064,000
- Capital Gains Tax (6%)
- ₱63,840
- Documentary Stamp Tax (1.5%)
- ₱15,960
Estimated Total (CGT + DST)
₱79,800
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. Rock Quarry, Upper?
Rankings
Street Rankings
Top 5 Highest Residential
- 1Upper Rock Quarry Rd(Leading to Middle Rock Quarry)₱18,800/sqm
- 2Upper Rock Quarry Rd(Along Main Alley)₱14,900/sqm
- 3Upper Rock Quarry Rd(Along Sub Alley)₱13,400/sqm
- 4Upper Rock Quarry Rd(Along Creek)₱12,300/sqm
- 5Rock Quarry Road(Along Creek)₱11,200/sqm
Top 5 Most Affordable
- 1All Interior Lots(Along Creek)₱3,700/sqm
- 2All Other Streets(Along Creek)₱4,100/sqm
- 3All Other Interior Lots(Along Creek)₱8,200/sqm
- 4Everlasting St.(Along Creek)₱9,500/sqm
- 5Cogan Hombrebueno St .(Along Creek)₱10,300/sqm
Zone Type Distribution
- Residential10 of 10 streets (100%)
By area
Streets by Vicinity
Along Creek
7 streets | Avg ₱8,471/sqm
- Upper Rock Quarry Rd₱12,300
- Cogan Hombrebueno St .₱10,300
- All Other Interior Lots₱8,200
- Rock Quarry Road₱11,200
- Everlasting St.₱9,500
- All Other Streets₱4,100
- All Interior Lots₱3,700
Full schedule
Zonal Values by Street
| 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 . New **(Along Creek) | ₱10,300 | - | - |
All Other Interior Lots New **(Along Creek) | ₱8,200 | - | - |
Rock Quarry Road New **(Along Creek) | ₱11,200 | - | - |
Everlasting St. New **(Along Creek) | ₱9,500 | - | - |
All Other Streets(Along Creek) | ₱4,100 | - | - |
All Interior Lots New **(Along Creek) | ₱3,700 | - | - |
- Footnotes
- ** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS
FAQ
Frequently Asked Questions about Rock Quarry, Upper
What is the BIR zonal value in Rock Quarry, Upper, City of Baguio?
Which street has the highest zonal value in Rock Quarry, Upper?
What is the most affordable zonal value in Rock Quarry, Upper?
How much is the capital gains tax for property in Rock Quarry, Upper?
How many streets have BIR zonal values in Rock Quarry, Upper?
Other Barangays in City of Baguio
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 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:
- 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.