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ToolsZonal ValuesBenguetCity of BaguioSanto Tomas School Area

BIR Zonal Values in Santo Tomas School Area

City of Baguio, Benguet · RDO 008 (Baguio City)

Effective: Dec. 10, 2023

Santo Tomas School Area Zonal Value Summary (2026)

Santo Tomas School Area 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 ₱4,650 per square meter. Street-level residential values range from ₱2,900 to ₱10,200 per square meter, with a median of ₱3,700/sqm. The highest-valued residential street is Pula Trail at ₱10,200/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 School Area.

Residential
₱4,650
/sqm
Commercial
-
Industrial
-
Estimate Your Property Tax in Santo Tomas School Area

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

Based on Santo Tomas School Area barangay-level residential value of ₱4,650/sqm

Zonal Basis
₱465,000
100 sqm x ₱4,650
Capital Gains Tax (6%)
₱27,900
Documentary Stamp Tax (1.5%)
₱6,975
Estimated Total (CGT + DST)
₱34,875

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.

Zone Type Distribution

Residential6 of 6 streets (100%)

Street Rankings

Top 5 Highest Residential
  1. 1.Pula Trail(Junction Sto. Tomas reservoir to Dead End of PulaTrail)₱10,200/sqm
  2. 2.Sitio Pula(Junction Sto. Tomas reservoir to Dead End of PulaTrail)₱3,700/sqm
  3. 3.Sitio Bilis(Junction Sto. Tomas reservoir to Dead End of PulaTrail)₱3,700/sqm
  4. 4.Sitio Lower Apugan(Junction Sto. Tomas reservoir to Dead End of PulaTrail)₱3,700/sqm
  5. 5.Sitio Upper Apugan(Junction Sto. Tomas reservoir to Dead End of PulaTrail)₱3,700/sqm
Top 5 Most Affordable
  1. 1.All Other Streets(Junction Sto. Tomas reservoir to Dead End of PulaTrail)₱2,900/sqm
  2. 2.Sitio Pula(Junction Sto. Tomas reservoir to Dead End of PulaTrail)₱3,700/sqm
  3. 3.Sitio Bilis(Junction Sto. Tomas reservoir to Dead End of PulaTrail)₱3,700/sqm
  4. 4.Sitio Lower Apugan(Junction Sto. Tomas reservoir to Dead End of PulaTrail)₱3,700/sqm
  5. 5.Sitio Upper Apugan(Junction Sto. Tomas reservoir to Dead End of PulaTrail)₱3,700/sqm

Streets by Vicinity

Junction Sto. Tomas reservoir to Dead End of PulaTrail
6 streets|Avg ₱4,650/sqm
  • Pula Trail₱10,200
  • Sitio Pula₱3,700
  • Sitio Bilis₱3,700
  • Sitio Lower Apugan₱3,700
  • Sitio Upper Apugan₱3,700
  • +1 more streets
Streets
6
Median Residential
₱3,700
Residential Range
₱2,900-₱10,200

Zonal Values by Street

LocationResidentialCommercialIndustrial
Santo Tomas School Area---
↳ Pula Trail(Junction Sto. Tomas reservoir to Dead End of PulaTrail)
₱10,200--
↳ Sitio Pula(Junction Sto. Tomas reservoir to Dead End of PulaTrail)
₱3,700--
↳ Sitio Bilis(Junction Sto. Tomas reservoir to Dead End of PulaTrail)
₱3,700--
↳ Sitio Lower Apugan(Junction Sto. Tomas reservoir to Dead End of PulaTrail)
₱3,700--
↳ Sitio Upper Apugan(Junction Sto. Tomas reservoir to Dead End of PulaTrail)
₱3,700--
↳ All Other Streets(Junction Sto. Tomas reservoir to Dead End of PulaTrail)
₱2,900--

Frequently Asked Questions about Santo Tomas School Area

What is the BIR zonal value in Santo Tomas School Area, City of Baguio?
The barangay-level residential zonal value in Santo Tomas School Area is ₱4,650 per square meter. At the street level, residential values range from ₱2,900 to ₱10,200/sqm across 6 classified streets. These values are set by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in Santo Tomas School Area?
Pula Trail has the highest residential zonal value in Santo Tomas School Area at ₱10,200 per square meter. It is located Junction Sto. Tomas reservoir to Dead End of PulaTrail. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Santo Tomas School Area?
The most affordable street-level residential zonal value in Santo Tomas School Area is ₱2,900/sqm, found on All Other Streets. It is located Junction Sto. Tomas reservoir to Dead End of PulaTrail. 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 School Area?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the barangay-level zonal value of ₱4,650/sqm, a 100 sqm lot would have a CGT of approximately ₱27,900 and a DST of approximately ₱6,975. 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 School Area?
There are 6 streets with published BIR zonal value classifications in Santo Tomas School Area, City of Baguio. The breakdown by zone type: 6 residential (100%).

Other Barangays in City of Baguio

A. Bonifacio-Caguioa-RimandoAbanao-Zandueta-Kayong-Chugum-OtekAlfonso TaboraAmbiongAndres BonifacioApugan-Loakan
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 School Area, 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:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

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.