BIR Zonal Values in Brgy. San Roque Village, City of Baguio
San Roque Village 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 San Roque Village. The average residential zonal value across classified streets is ₱9,100/sqm (median ₱8,900/sqm). Street-level residential values range from ₱6,500 to ₱12,100 per square meter. The highest-valued residential street is San Roque Subd Rd at ₱12,100/sqm. Commercial zonal values reach up to ₱52,400/sqm. The majority of classified streets (66.7%) 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 Roque 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 1430300098
San Roque Village Zonal Value Summary (2026)
- Avg. Residential
- ₱9,100
- /sqm
- Avg. Commercial
- ₱39,067
- /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.
Half the streets sit between ₱7,100 and ₱10,700.
- Streets
- 6
- Median Residential
- ₱8,900
- Residential Range
- ₱6,500-₱12,100
- Avg Commercial
- ₱39,067
CGT + DST
Estimate Your Property Tax in San Roque Village
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on San Roque Village barangay-level residential value of ₱9,100/sqm
Zonal Basis
100 sqm x ₱9,100
₱910,000
- Capital Gains Tax (6%)
- ₱54,600
- Documentary Stamp Tax (1.5%)
- ₱13,650
Estimated Total (CGT + DST)
₱68,250
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 Roque Village?
Rankings
Street Rankings
Top 4 Highest Residential
- 1San Roque Subd Rd(From Junction Quirino Highway to Foot of Lourdes Grotto)₱12,100/sqm
- 2Asin Road(From Junction Quirino Highway to Foot of Lourdes Grotto)₱10,700/sqm
- 3San Roque Interior(From Junction Quirino Highway to Foot of Lourdes Grotto)₱7,100/sqm
- 4All Other Streets(From Junction Quirino Highway to Foot of Lourdes Grotto)₱6,500/sqm
Top 4 Most Affordable
- 1All Other Streets(From Junction Quirino Highway to Foot of Lourdes Grotto)₱6,500/sqm
- 2San Roque Interior(From Junction Quirino Highway to Foot of Lourdes Grotto)₱7,100/sqm
- 3Asin Road(From Junction Quirino Highway to Foot of Lourdes Grotto)₱10,700/sqm
- 4San Roque Subd Rd(From Junction Quirino Highway to Foot of Lourdes Grotto)₱12,100/sqm
Top 3 Commercial Streets
- 1Naguilian Road/Quirino Highway(From Junction Ferguson Road to Cemetery)₱52,400/sqm
- 2Dominican Road(From Junction Quirino Highway to Foot of Lourdes Grotto)₱51,500/sqm
- 3San Roque Subd Rd(From Junction Quirino Highway to Foot of Lourdes Grotto)₱13,300/sqm
Zone Type Distribution
- Residential4 of 6 streets (66.7%)
- Commercial3 of 6 streets (50%)
By area
Streets by Vicinity
From Junction Quirino Highway to Foot of Lourdes Grotto
5 streets | Avg ₱9,100/sqm
- Dominican Roadno residential value
- San Roque Subd Rd₱12,100
- Asin Road₱10,700
- San Roque Interior₱7,100
- All Other Streets₱6,500
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| San Roque Village | - | - | - |
Naguilian Road/Quirino Highway(From Junction Ferguson Road to Cemetery) | - | ₱52,400 | - |
Dominican Road(From Junction Quirino Highway to Foot of Lourdes Grotto) | - | ₱51,500 | - |
San Roque Subd Rd New **(From Junction Quirino Highway to Foot of Lourdes Grotto) | ₱12,100 | ₱13,300 | - |
Asin Road(From Junction Quirino Highway to Foot of Lourdes Grotto) | ₱10,700 | - | - |
San Roque Interior(From Junction Quirino Highway to Foot of Lourdes Grotto) | ₱7,100 | - | - |
All Other Streets(From Junction Quirino Highway to Foot of Lourdes Grotto) | ₱6,500 | - | - |
- Footnotes
- ** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS
FAQ
Frequently Asked Questions about San Roque Village
What is the BIR zonal value in San Roque Village, City of Baguio?
Which street has the highest zonal value in San Roque Village?
What is the most affordable zonal value in San Roque Village?
How much is the capital gains tax for property in San Roque Village?
How many streets have BIR zonal values in San Roque Village?
What is the commercial zonal value in San Roque Village?
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 San Roque 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.