City of Baguio, Benguet · RDO 008 (Baguio City)
Effective: Dec. 10, 2023
Santo Tomas Proper is a barangay in City of Baguio, Benguet with 28 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱11,018 per square meter. Street-level residential values range from ₱6,200 to ₱15,200 per square meter, with a median of ₱11,300/sqm. The highest-valued residential street is Ben Palispis Highway/Marcos Highway at ₱15,200/sqm. Commercial zonal values reach up to ₱39,400/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 Santo Tomas Proper.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Santo Tomas Proper barangay-level residential value of ₱11,018/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 |
|---|---|---|---|
| Santo Tomas Proper | - | - | - |
↳ Marcos Highway | ₱13,000 | ₱39,400 | - |
↳ Suello Subdivision Rd. (Atab)(Circumferential Road) | ₱14,200 | ₱17,100 | - |
↳ Suello Subdivision Rd. (Atab)(Junction Marcos Highway to Manila Newtown Development Corp.) | ₱13,400 | ₱16,000 | - |
↳ Teachers Village(Junction Suello Subd. Rd. to end of Subdivision Rd.) | ₱9,500 | - | - |
↳ Tuba Municipal Rd(Junction Suello Subd. Rd. to City Limit) | ₱9,500 | - | - |
↳ Balacbac Road(Junction Marcos Highway and Sto. Tomas Rd to Subdivision Rd of Bengao & Sto. Nino Subd.) | ₱11,900 | ₱14,200 | - |
↳ Lexber Subdivision Rd.(Junction Marcos Highway and Sto. Tomas Rd to Subdivision Rd of Bengao & Sto. Nino Subd.) | ₱11,700 | - | - |
↳ Ben Palispis Highway/Marcos Highway(From Junction North Sto. Tomas Road to Junction Sto. Tomas Rd./Balacbac) | ₱12,600 | ₱29,400 | - |
↳ Ben Palispis Highway/Marcos Highway(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱15,200 | ₱18,300 | - |
↳ Suello Subdivision Road - Circumferential Road(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱14,200 | ₱17,100 | - |
↳ Balacbac Circumferential Road - From Junction Ben Palispis To Junction Interior B(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱13,400 | ₱16,000 | - |
↳ Sto. Tomas Road(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱13,200 | - | - |
↳ Eagle Crest Subdivision Phase I(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱11,800 | - | - |
↳ Terry's Court(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱12,700 | - | - |
↳ Bens Court(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱12,700 | - | - |
↳ Mastierra Subd(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱11,900 | - | - |
↳ Balacbac Circumferential Road - From Junction Interior B to Barangay Boundary(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱10,900 | - | - |
↳ Interior A - From Junction Balacbac to Martin Residence(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱10,400 | - | - |
↳ Interior A - From Junction Martin Residence to Dead End(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱10,100 | - | - |
↳ Interior B(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱10,100 | - | - |
↳ Interior C - From Junction Balacbac to Bangsoy Subdivision(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱10,100 | - | - |
↳ Balacbac 4th and 5th Rd.(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱9,400 | - | - |
↳ Bougainvillea St.(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱9,200 | - | - |
↳ Bengao Road(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱8,200 | - | - |
↳ Interior C (Tom Subdivision)(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱9,400 | - | - |
↳ All Other Streets(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱7,400 | - | - |
↳ Lots Not Serviceable By Road between Teacher's Village And Interior C(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱6,200 | - | - |
↳ Lots Not Serviceable By Road After Interior C to Barangay Boundary With Bakakeng Norte(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱6,200 | - | - |
These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in Santo Tomas Proper, 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.