City of Baguio, Benguet · RDO 008 (Baguio City)
Effective: Dec. 10, 2023
San Roque Village is a barangay in City of Baguio, Benguet with 6 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱9,100 per square meter. Street-level residential values range from ₱6,500 to ₱12,100 per square meter, with a median of ₱8,900/sqm. 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.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on San Roque Village barangay-level residential value of ₱9,100/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 |
|---|---|---|---|
| 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(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 | - | - |
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:
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.