RDO 008 · Baguio City25 streets88% residential

BIR Zonal Values in Brgy. San Luis Village, City of Baguio

San Luis Village is a barangay in Baguio, Benguet with 25 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 San Luis Village. The average residential zonal value across classified streets is ₱10,214/sqm (median ₱8,400/sqm). Street-level residential values range from ₱5,000 to ₱22,100 per square meter. The highest-valued residential street is Quirino Highway at ₱22,100/sqm. Commercial zonal values reach up to ₱33,100/sqm. The majority of classified streets (88%) 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 San Luis Village.

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 1430300097

San Luis Village Zonal Value Summary (2026)

Avg. Residential
₱10,214
/sqm
Avg. Commercial
₱23,325
/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.

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

Half the streets sit between ₱7,000 and ₱11,400.

Streets
25
Median Residential
₱8,400
Residential Range
₱5,000-₱22,100
Avg Commercial
₱23,325

CGT + DST

Estimate Your Property Tax in San Luis Village

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

Property Type

sqm

Based on San Luis Village barangay-level residential value of ₱10,214/sqm

Zonal Basis

100 sqm x ₱10,214

₱1,021,400

Capital Gains Tax (6%)
₱61,284
Documentary Stamp Tax (1.5%)
₱15,321

Estimated Total (CGT + DST)

₱76,605

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. San Luis Village?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Quirino Highway(From Junction Cemet Ery to Junction San Carlos)₱22,100/sqm
  2. 2Shangrila Subd Rd(Down to Diamond Subd to Waiting Shed Spring Entrance)₱21,300/sqm
  3. 3San Roque Vil. Subd. Rd(Up to Km. 2)₱15,200/sqm
  4. 4Ridge Park Residences Subdivision(From Junction Cemet Ery to Junction San Carlos)₱15,000/sqm
  5. 5Bermuda Subdivision(From Junction Cemet Ery to Junction San Carlos)₱12,000/sqm

Top 5 Most Affordable

  1. 1Lots Not Serviceable By Road(Uncemented Portion - From Junction Quirino Highway to Junction Sunflower St.)₱5,000/sqm
  2. 2All Other Streets(Uncemented Portion - From Junction Quirino Highway to Junction Sunflower St.)₱5,700/sqm
  3. 3San Luis Village Extension Road(Cemented Portion - From Junction Quirino Highway to Junction Sunflower St.)₱6,300/sqm
  4. 4San Luis Village Extension Road(Uncemented Portion - From Junction Quirino Highway to Junction Sunflower St.)₱6,300/sqm
  5. 5Jasmin Road(Uncemented Portion - From Junction Quirino Highway to Junction Sunflower St.)₱6,300/sqm

Top 3 Commercial Streets

  1. 1Quirino Highway(From Junction Ferguson Road to Cemetery)₱33,100/sqm
  2. 2Quirino Highway(From Junction Cemet Ery to Junction San Carlos)₱27,600/sqm
  3. 3Baguio Memorial Park(From Junction Cemet Ery to Junction San Carlos)₱16,300/sqm

Zone Type Distribution

  • Residential22 of 25 streets (88%)
  • Commercial4 of 25 streets (16%)

By area

Streets by Vicinity

From Junction Cemet Ery to Junction San Carlos

16 streets | Avg ₱10,514/sqm

  • Quirino Highway₱22,100
  • Ridge Park Residences Subdivision₱15,000
  • Asin Road₱11,400
  • Baguio Memorial Parkno residential value
  • Baguio City Cemeteryno residential value
  • Bermuda Subdivision₱12,000
  • Diamond Subd.₱9,800
  • Marigold, Springville₱11,400
  • Magnolia St .₱8,400
  • Dahlia St.₱8,400
  • Orchid St .₱9,900
  • Dagdagan St.₱8,400
  • Sunflower St.₱8,400
  • Dominguez Subd. Road₱7,500
  • Strata Subd Road₱7,500
  • Sunset Subdivision₱7,000

Uncemented Portion - From Junction Quirino Highway to Junction Sunflower St.

4 streets | Avg ₱5,825/sqm

  • San Luis Village Extension Road₱6,300
  • Jasmin Road₱6,300
  • All Other Streets₱5,700
  • Lots Not Serviceable By Road₱5,000

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
San Luis Village---
Shangrila Subd Rd(Down to Diamond Subd to Waiting Shed Spring Entrance)
₱21,300--
Spring to Interior(Marigold, Springville)
₱11,400--
San Roque Vil. Subd. Rd(Up to Km. 2)
₱15,200--
Quirino Highway New **(From Junction Cemet Ery to Junction San Carlos)
₱22,100₱27,600-
Quirino Highway New **(From Junction Ferguson Road to Cemetery)
-₱33,100-
Ridge Park Residences Subdivision New **(From Junction Cemet Ery to Junction San Carlos)
₱15,000--
Asin Road New **(From Junction Cemet Ery to Junction San Carlos)
₱11,400--
Baguio Memorial Park New **(From Junction Cemet Ery to Junction San Carlos)
-₱16,300-
Baguio City Cemetery New **(From Junction Cemet Ery to Junction San Carlos)
-₱16,300-
Bermuda Subdivision(From Junction Cemet Ery to Junction San Carlos)
₱12,000--
Diamond Subd. New **(From Junction Cemet Ery to Junction San Carlos)
₱9,800--
Marigold, Springville New **(From Junction Cemet Ery to Junction San Carlos)
₱11,400--
Magnolia St . New **(From Junction Cemet Ery to Junction San Carlos)
₱8,400--
Dahlia St. New **(From Junction Cemet Ery to Junction San Carlos)
₱8,400--
Orchid St . New **(From Junction Cemet Ery to Junction San Carlos)
₱9,900--
Dagdagan St. New **(From Junction Cemet Ery to Junction San Carlos)
₱8,400--
Sunflower St. New **(From Junction Cemet Ery to Junction San Carlos)
₱8,400--
Dominguez Subd. Road(From Junction Cemet Ery to Junction San Carlos)
₱7,500--
Strata Subd Road(From Junction Cemet Ery to Junction San Carlos)
₱7,500--
Sunset Subdivision New **(From Junction Cemet Ery to Junction San Carlos)
₱7,000--
San Luis Village Extension Road New **(Cemented Portion - From Junction Quirino Highway to Junction Sunflower St.)
₱6,300--
San Luis Village Extension Road New **(Uncemented Portion - From Junction Quirino Highway to Junction Sunflower St.)
₱6,300--
Jasmin Road New **(Uncemented Portion - From Junction Quirino Highway to Junction Sunflower St.)
₱6,300--
All Other Streets(Uncemented Portion - From Junction Quirino Highway to Junction Sunflower St.)
₱5,700--
Lots Not Serviceable By Road New **(Uncemented Portion - From Junction Quirino Highway to Junction Sunflower St.)
₱5,000--
Footnotes
** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS

FAQ

Frequently Asked Questions about San Luis Village

What is the BIR zonal value in San Luis Village, City of Baguio?
The average residential zonal value across classified streets in San Luis Village is ₱10,214/sqm (median ₱8,400/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱5,000 to ₱22,100/sqm across 25 classified streets. These values are published by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in San Luis Village?
Quirino Highway has the highest residential zonal value in San Luis Village at ₱22,100 per square meter. It is located From Junction Cemet Ery to Junction San Carlos. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in San Luis Village?
The most affordable street-level residential zonal value in San Luis Village is ₱5,000/sqm, found on Lots Not Serviceable By Road. It is located Uncemented Portion - From Junction Quirino Highway to Junction Sunflower St.. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in San Luis Village?
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 ₱10,214/sqm, a 100 sqm lot would have a CGT of approximately ₱61,284 and a DST of approximately ₱15,321. 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 San Luis Village?
There are 25 streets with published BIR zonal value classifications in San Luis Village, City of Baguio. The breakdown by zone type: 22 residential (88%), 4 commercial (16%).
What is the commercial zonal value in San Luis Village?
The average commercial zonal value across classified streets in San Luis Village is ₱23,325/sqm. At the street level, commercial values go up to ₱33,100/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 San Luis Village, 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.