City of Baguio, Benguet · RDO 008 (Baguio City)
Effective: Dec. 10, 2023
Session Road Area is a barangay in City of Baguio, Benguet with 17 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). Commercial zonal values reach up to ₱206,800/sqm. The majority of classified streets (100%) carry commercial 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 Session Road Area.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
No zonal value available for residential properties in Session Road Area.
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 |
|---|---|---|---|
| Session Road Area | - | - | - |
↳ Session Rd.((Lots on both sides) Junction Perfecto St. to Junction Gov. Pack Rd) | - | ₱206,800 | - |
↳ Gov. Pack Rd.(Leading to Harrison Rd.) | - | ₱189,200 | - |
↳ Gov. Pack Rd.(from junction Harrison Rd. to junction Session Road) | - | ₱189,200 | - |
↳ Albert St.(Junction Gov. Pack Rd. to Junction Luneta Cut-Off Rd.) | - | ₱192,100 | - |
↳ Luneta Cut-Off Rd. and Session Rd. Extension(Junction Gov. Pack Rd. and Leonard Wood Rd to Junction SM) | - | ₱195,000 | - |
↳ North Drive(Junction Gov. Pack Rd. and Leonard Wood Rd to Junction SM) | - | ₱143,200 | - |
↳ Session Road Extn(from Session R d. Rotunda to junction Utility Rd.) | - | ₱165,500 | - |
↳ Session Road Extn(Junction Gov. Pack Rd. and Leonard Wood Rd to Junction SM) | - | ₱163,300 | - |
↳ Session Road Extn(DPS Subd) | - | ₱122,500 | - |
↳ Harrison Carantes(DPS Subd) | - | ₱154,700 | - |
↳ Calderon St(DPS Subd) | - | ₱143,200 | - |
↳ Diego Silang(DPS Subd) | - | ₱143,200 | - |
↳ Luneta Hill and Rambakan Drive(DPS Subd) | - | ₱126,600 | - |
↳ Harrison Road(DPS Subd) | - | ₱117,200 | - |
↳ Leonard Wood Road(from Session Road Rotunda up to junction North Drive) | - | ₱113,900 | - |
↳ Lower Mabini St.(from Session Road Rotunda up to junction North Drive) | - | ₱151,800 | - |
↳ Claudio St.(from Session Road Rotunda up to junction North Drive) | - | ₱113,300 | - |
These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in Session Road 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:
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.