REN.PH
RDO 008 · Baguio City29 streets96.6% residential

BIR Zonal Values in Brgy. Santo Tomas Proper, City of Baguio

Santo Tomas Proper is a barangay in Baguio, Benguet with 29 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 Santo Tomas Proper. The average residential zonal value across classified streets is ₱11,018/sqm (median ₱11,300/sqm). Street-level residential values range from ₱6,200 to ₱15,200 per square meter. 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 (96.6%) 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.

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 1430300103

Santo Tomas Proper Zonal Value Summary (2026)

Avg. Residential
₱11,018
/sqm
Avg. Commercial
₱20,178
/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.

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

Half the streets sit between ₱9,500 and ₱12,700.

Streets
29
Median Residential
₱11,300
Residential Range
₱6,200-₱15,200
Avg Commercial
₱20,178

CGT + DST

Estimate Your Property Tax in Santo Tomas Proper

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

Property Type

sqm

Based on Santo Tomas Proper barangay-level residential value of ₱11,018/sqm

Zonal Basis

100 sqm x ₱11,018

₱1,101,800

Capital Gains Tax (6%)
₱66,108
Documentary Stamp Tax (1.5%)
₱16,527

Estimated Total (CGT + DST)

₱82,635

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. Santo Tomas Proper?

Rankings

Street Rankings

Top 5 Highest Residential

  1. 1Ben Palispis Highway/Marcos Highway(From Junction Sto. Tomas Rd./Balacbac to City Limit)₱15,200/sqm
  2. 2Suello Subdivision Rd. (Atab)(Circumferential Road)₱14,200/sqm
  3. 3Suello Subdivision Road - Circumferential Road(From Junction Sto. Tomas Rd./Balacbac to City Limit)₱14,200/sqm
  4. 4Suello Subdivision Rd. (Atab)(Junction Marcos Highway to Manila Newtown Development Corp.)₱13,400/sqm
  5. 5Balacbac Circumferential Road - From Junction Ben Palispis to Junction Interior B(From Junction Sto. Tomas Rd./Balacbac to City Limit)₱13,400/sqm

Top 5 Most Affordable

  1. 1Lots Not Serviceable By Road Between Teacher's Village and Interior C(From Junction Sto. Tomas Rd./Balacbac to City Limit)₱6,200/sqm
  2. 2Lots Not Serviceable By Road After Interior C to Barangay Boundary With Bakakeng Norte(From Junction Sto. Tomas Rd./Balacbac to City Limit)₱6,200/sqm
  3. 3All Other Streets(From Junction Sto. Tomas Rd./Balacbac to City Limit)₱7,400/sqm
  4. 4Bengao Road(From Junction Sto. Tomas Rd./Balacbac to City Limit)₱8,200/sqm
  5. 5Bougainvillea St.(From Junction Sto. Tomas Rd./Balacbac to City Limit)₱9,200/sqm

Top 3 Commercial Streets

  1. 1Marcos Highway₱39,400/sqm
  2. 2Ben Palispis Highway/Marcos Highway(From Junction North Sto. Tomas Road to Junction Sto. Tomas Rd./Balacbac)₱29,400/sqm
  3. 3Ben Palispis Highway/Marcos Highway(From Junction Sto. Tomas Rd./Balacbac to City Limit)₱18,300/sqm

Zone Type Distribution

  • Residential28 of 29 streets (96.6%)
  • Commercial9 of 29 streets (31%)

By area

Streets by Vicinity

From Junction Sto. Tomas Rd./Balacbac to City Limit

20 streets | Avg ₱10,635/sqm

  • Ben Palispis Highway/Marcos Highway₱15,200
  • Suello Subdivision Road - Circumferential Road₱14,200
  • Balacbac Circumferential Road - From Junction Ben Palispis to Junction Interior B₱13,400
  • Sto. Tomas Road₱13,200
  • Eagle Crest Subdivision Phase I₱11,800
  • Terry's Court₱12,700
  • Bens Court₱12,700
  • Mastierra Subd₱11,900
  • Balacbac Circumferential Road - From Junction Interior B to Barangay Boundary₱10,900
  • Interior A - From Junction Balacbac to Martin Residence₱10,400
  • Interior A - From Junction Martin Residence to Dead End₱10,100
  • Interior B₱10,100
  • Interior C - From Junction Balacbac to Bangsoy Subdivision₱10,100
  • Balacbac 4th and 5th Rd.₱9,400
  • Bougainvillea St.₱9,200
  • Bengao Road₱8,200
  • Interior C (Tom Subdivision)₱9,400
  • All Other Streets₱7,400
  • Lots Not Serviceable By Road Between Teacher's Village and Interior C₱6,200
  • Lots Not Serviceable By Road After Interior C to Barangay Boundary With Bakakeng Norte₱6,200

Junction Suello Subd. Rd. to City Limit

2 streets | Avg ₱11,250/sqm

  • Marcos Highway₱13,000
  • Tuba Municipal Rd₱9,500

Junction Marcos Highway and Sto. Tomas Rd to Subdivision Rd of Bengao & Sto. Nino Subd.

2 streets | Avg ₱11,800/sqm

  • Balacbac Road₱11,900
  • Lexber Subdivision Rd.₱11,700

Full schedule

Zonal Values by Street

Sort:
LocationResidentialCommercialIndustrial
Santo Tomas Proper---
Marcos Highway
-₱39,400-
Marcos Highway New **(Junction Suello Subd. Rd. to City Limit)
₱13,000₱14,100-
Suello Subdivision Rd. (Atab) New **(Circumferential Road)
₱14,200₱17,100-
Suello Subdivision Rd. (Atab) New **(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 New **(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 New **(From Junction North Sto. Tomas Road to Junction Sto. Tomas Rd./Balacbac)
₱12,600₱29,400-
Ben Palispis Highway/Marcos Highway New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱15,200₱18,300-
Suello Subdivision Road - Circumferential Road New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱14,200₱17,100-
Balacbac Circumferential Road - From Junction Ben Palispis to Junction Interior B New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱13,400₱16,000-
Sto. Tomas Road New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱13,200--
Eagle Crest Subdivision Phase I New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱11,800--
Terry's Court New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱12,700--
Bens Court New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱12,700--
Mastierra Subd New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱11,900--
Balacbac Circumferential Road - From Junction Interior B to Barangay Boundary New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱10,900--
Interior A - From Junction Balacbac to Martin Residence New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱10,400--
Interior A - From Junction Martin Residence to Dead End New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱10,100--
Interior B New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱10,100--
Interior C - From Junction Balacbac to Bangsoy Subdivision New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱10,100--
Balacbac 4th and 5th Rd. New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱9,400--
Bougainvillea St. New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱9,200--
Bengao Road New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱8,200--
Interior C (Tom Subdivision) New **(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 New **(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 New **(From Junction Sto. Tomas Rd./Balacbac to City Limit)
₱6,200--
Footnotes
** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS

FAQ

Frequently Asked Questions about Santo Tomas Proper

What is the BIR zonal value in Santo Tomas Proper, City of Baguio?
The average residential zonal value across classified streets in Santo Tomas Proper is ₱11,018/sqm (median ₱11,300/sqm). BIR publishes values per street, not per barangay. At the street level, residential values range from ₱6,200 to ₱15,200/sqm across 29 classified streets. These values are published by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in Santo Tomas Proper?
Ben Palispis Highway/Marcos Highway has the highest residential zonal value in Santo Tomas Proper at ₱15,200 per square meter. It is located From Junction Sto. Tomas Rd./Balacbac to City Limit. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Santo Tomas Proper?
The most affordable street-level residential zonal value in Santo Tomas Proper is ₱6,200/sqm, found on Lots Not Serviceable By Road Between Teacher's Village and Interior C. It is located From Junction Sto. Tomas Rd./Balacbac to City Limit. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Santo Tomas Proper?
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 ₱11,018/sqm, a 100 sqm lot would have a CGT of approximately ₱66,108 and a DST of approximately ₱16,527. 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 Santo Tomas Proper?
There are 29 streets with published BIR zonal value classifications in Santo Tomas Proper, City of Baguio. The breakdown by zone type: 28 residential (96.6%), 9 commercial (31%).
What is the commercial zonal value in Santo Tomas Proper?
The average commercial zonal value across classified streets in Santo Tomas Proper is ₱20,178/sqm. At the street level, commercial values go up to ₱39,400/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Baguio

A. Bonifacio-Caguioa-RimandoAbanao-Zandueta-Kayong-Chugum-OtekAlfonso TaboraAmbiongAndres BonifacioApugan-LoakanAll 131 barangays →

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 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:

  • 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)

BIR Zonal Values Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.