City of Baguio, Benguet · RDO 008 (Baguio City)
Effective: Dec. 10, 2023
Salud Mitra is a barangay in City of Baguio, Benguet with 15 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱56,489 per square meter. Street-level residential values range from ₱44,300 to ₱85,900 per square meter, with a median of ₱51,700/sqm. The highest-valued residential street is Leonard Wood Rd. at ₱85,900/sqm. Commercial zonal values reach up to ₱195,000/sqm. The majority of classified streets (93.3%) 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 Salud Mitra.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Salud Mitra barangay-level residential value of ₱56,489/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 |
|---|---|---|---|
| Salud Mitra | - | - | - |
↳ Upper Gen. Luna to Leonard Wood Rd(Towards Court of Appeals Compound) | - | ₱116,400 | - |
↳ Fr. Carlu St.(Towards Court of Appeals Compound) | - | ₱106,700 | - |
↳ Sandico St.(Junction Session Rd., to Junction Fr. Carlu St up to junction) | ₱60,700 | ₱72,900 | - |
↳ Tecson St.(Junction Sandico St. to Junction Gen. Luna Rd) | ₱60,700 | ₱72,900 | - |
↳ Leonard Wood Rd.(from Session Road Rotunda up to junction North Drive) | - | ₱94,600 | - |
↳ Leonard Wood Rd.(from Junction North Drive to Junction Pacdal Circle) | - | ₱94,600 | - |
↳ Leonard Wood Rd.(Junction Sandico St. to Junction Gen. Luna Rd) | ₱85,900 | - | - |
↳ Jungletown(Junction Gen. Luna and Happy Glenn) | ₱45,900 | ₱55,000 | - |
↳ 1st & 2nd P. Valenzuela St.(Purok 1) | ₱45,900 | ₱55,000 | - |
↳ Upper Gen. Luna Rd.(Purok 1) | ₱61,600 | ₱73,900 | - |
↳ Happy Glenn Loop(Purok 3) | ₱51,700 | ₱62,100 | - |
↳ Bagumbayan St.(Purok 4) | ₱51,700 | ₱62,100 | - |
↳ Post Office Loop(Purok 4) | - | ₱95,500 | - |
↳ Session Road(Purok 4) | - | ₱195,000 | - |
↳ Road Branching From Happy Glen Loop(Purok 4) | ₱44,300 | ₱53,200 | - |
These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in Salud Mitra, 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.