BIR Zonal Values in Brgy. South Drive, City of Baguio
South Drive is a barangay in Baguio, Benguet with 7 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 South Drive. The average residential zonal value across classified streets is ₱30,386/sqm (median ₱35,900/sqm). Street-level residential values range from ₱14,000 to ₱45,900 per square meter. The highest-valued residential street is South Drive (Main Road) at ₱45,900/sqm. Commercial zonal values reach up to ₱60,500/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 South Drive.
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 1430300157
South Drive Zonal Value Summary (2026)
- Avg. Residential
- ₱30,386
- /sqm
- Avg. Commercial
- ₱43,980
- /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.
Half the streets sit between ₱24,000 and ₱36,500.
- Streets
- 7
- Median Residential
- ₱35,900
- Residential Range
- ₱14,000-₱45,900
- Avg Commercial
- ₱43,980
CGT + DST
Estimate Your Property Tax in South Drive
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on South Drive barangay-level residential value of ₱30,386/sqm
Zonal Basis
100 sqm x ₱30,386
₱3,038,600
- Capital Gains Tax (6%)
- ₱182,316
- Documentary Stamp Tax (1.5%)
- ₱45,579
Estimated Total (CGT + DST)
₱227,895
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. South Drive?
Rankings
Street Rankings
Top 5 Highest Residential
- 1South Drive (Main Road)₱45,900/sqm
- 2Paterno St., Kneedler Rd., Poblete Ext.(Purok 2)₱36,500/sqm
- 3Paterno St., Kneedler Rd., Poblete Ext.(Including Baguio Country Club)₱36,500/sqm
- 4Llusorio Drive/ Park Road(Purok 3)₱35,900/sqm
- 5Dr. Singian St., Poblete St., Gomez St., Tavera St.(Purok 3)₱24,000/sqm
Top 5 Most Affordable
- 1All Lots Not Serviceable By Road(Purok 3)₱14,000/sqm
- 2All Other Streets(Purok 3)₱19,900/sqm
- 3Dr. Singian St., Poblete St., Gomez St., Tavera St.(Purok 3)₱24,000/sqm
- 4Llusorio Drive/ Park Road(Purok 3)₱35,900/sqm
- 5Paterno St., Kneedler Rd., Poblete Ext.(Purok 2)₱36,500/sqm
Top 3 Commercial Streets
- 1South Drive (Main Road)₱60,500/sqm
- 2Paterno St., Kneedler Rd., Poblete Ext.(Purok 2)₱43,800/sqm
- 3Paterno St., Kneedler Rd., Poblete Ext.(Including Baguio Country Club)₱43,800/sqm
Zone Type Distribution
- Residential7 of 7 streets (100%)
- Commercial5 of 7 streets (71.4%)
By area
Streets by Vicinity
Purok 3
4 streets | Avg ₱23,450/sqm
- Dr. Singian St., Poblete St., Gomez St., Tavera St.₱24,000
- Llusorio Drive/ Park Road₱35,900
- All Other Streets₱19,900
- All Lots Not Serviceable By Road₱14,000
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| South Drive | - | - | - |
South Drive (Main Road) | ₱45,900 | ₱60,500 | - |
Paterno St., Kneedler Rd., Poblete Ext. New **(Purok 2) | ₱36,500 | ₱43,800 | - |
Paterno St., Kneedler Rd., Poblete Ext. New **(Including Baguio Country Club) | ₱36,500 | ₱43,800 | - |
Dr. Singian St., Poblete St., Gomez St., Tavera St. New **(Purok 3) | ₱24,000 | ₱28,800 | - |
Llusorio Drive/ Park Road New **(Purok 3) | ₱35,900 | ₱43,000 | - |
All Other Streets(Purok 3) | ₱19,900 | - | - |
All Lots Not Serviceable By Road New **(Purok 3) | ₱14,000 | - | - |
- Footnotes
- ** STANDS FOR NEWLY IDENTIFIED STREETS AND/OR CLASSIFICATIONS
FAQ
Frequently Asked Questions about South Drive
What is the BIR zonal value in South Drive, City of Baguio?
Which street has the highest zonal value in South Drive?
What is the most affordable zonal value in South Drive?
How much is the capital gains tax for property in South Drive?
How many streets have BIR zonal values in South Drive?
What is the commercial zonal value in South Drive?
Other Barangays in City of Baguio
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 South Drive, 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)
Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.