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ToolsZonal ValuesBenguetCity of BaguioUPPER GEN LUNA

BIR Zonal Values in Brgy. UPPER GEN LUNA, City of Baguio

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

Effective: 1998-04-14

UPPER GEN LUNA Zonal Value Summary (2026)

UPPER GEN LUNA is a barangay in City of Baguio, Benguet with 4 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱2,975 per square meter. Street-level residential values range from ₱1,450 to ₱4,200 per square meter, with a median of ₱3,125/sqm. The highest-valued residential street is BRENT RD YANGCO RD at ₱4,200/sqm. Commercial zonal values reach up to ₱3,600/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 UPPER GEN LUNA.

Residential
₱2,975
/sqm
Commercial
₱2,700
/sqm
Industrial
-
Estimate Your Property Tax in UPPER GEN LUNA

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

Based on UPPER GEN LUNA barangay-level residential value of ₱2,975/sqm

Zonal Basis
₱297,500
100 sqm x ₱2,975
Capital Gains Tax (6%)
₱17,850
Documentary Stamp Tax (1.5%)
₱4,463
Estimated Total (CGT + DST)
₱22,313

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.

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Zone Type Distribution

Residential4 of 4 streets (100%)
Commercial2 of 4 streets (50%)
General Purpose1 of 4 streets (25%)

Street Rankings

Top 4 Highest Residential
  1. 1.BRENT RD YANGCO RD(LEONARD WOOD YANGCO)₱4,200/sqm
  2. 2.LAUBACH RD(GEN LUNA HOLY GHOST)₱3,850/sqm
  3. 3.S LAUREL SUMULONG ST(GEN LUNA SUMULONG)₱2,400/sqm
  4. 4.ALL OTHER STREETS(GEN LUNA SUMULONG)₱1,450/sqm
Top 4 Most Affordable
  1. 1.ALL OTHER STREETS(GEN LUNA SUMULONG)₱1,450/sqm
  2. 2.S LAUREL SUMULONG ST(GEN LUNA SUMULONG)₱2,400/sqm
  3. 3.LAUBACH RD(GEN LUNA HOLY GHOST)₱3,850/sqm
  4. 4.BRENT RD YANGCO RD(LEONARD WOOD YANGCO)₱4,200/sqm
Top 2 Commercial Streets
  1. 1.S LAUREL SUMULONG ST(GEN LUNA SUMULONG)₱3,600/sqm
  2. 2.ALL OTHER STREETS(GEN LUNA SUMULONG)₱1,800/sqm
Top 1 General Purpose Streets
  1. 1.ALL OTHER STREETS(GEN LUNA SUMULONG)₱960/sqm

Streets by Vicinity

GEN LUNA SUMULONG
2 streets|Avg ₱1,925/sqm
  • S LAUREL SUMULONG ST₱2,400
  • ALL OTHER STREETS₱1,450
Streets
4
Median Residential
₱3,125
Residential Range
₱1,450-₱4,200
Avg Commercial
₱2,700

Zonal Values by Street

LocationResidentialCommercialIndustrial
UPPER GEN LUNA---
↳ BRENT RD YANGCO RD(LEONARD WOOD YANGCO)
₱4,200--
↳ LAUBACH RD(GEN LUNA HOLY GHOST)
₱3,850--
↳ S LAUREL SUMULONG ST(GEN LUNA SUMULONG)
₱2,400₱3,600-
↳ ALL OTHER STREETS(GEN LUNA SUMULONG)
₱1,450₱1,800-

Frequently Asked Questions about UPPER GEN LUNA

What is the BIR zonal value in UPPER GEN LUNA, City of Baguio?
The barangay-level residential zonal value in UPPER GEN LUNA is ₱2,975 per square meter. At the street level, residential values range from ₱1,450 to ₱4,200/sqm across 4 classified streets. These values are set by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in UPPER GEN LUNA?
BRENT RD YANGCO RD has the highest residential zonal value in UPPER GEN LUNA at ₱4,200 per square meter. It is located LEONARD WOOD YANGCO. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in UPPER GEN LUNA?
The most affordable street-level residential zonal value in UPPER GEN LUNA is ₱1,450/sqm, found on ALL OTHER STREETS. It is located GEN LUNA SUMULONG. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in UPPER GEN LUNA?
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 ₱2,975/sqm, a 100 sqm lot would have a CGT of approximately ₱17,850 and a DST of approximately ₱4,463. 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 UPPER GEN LUNA?
There are 4 streets with published BIR zonal value classifications in UPPER GEN LUNA, City of Baguio. The breakdown by zone type: 4 residential (100%), 2 commercial (50%), 1 general purpose (25%).
What is the commercial zonal value in UPPER GEN LUNA?
The barangay-level commercial zonal value in UPPER GEN LUNA is ₱2,700 per square meter. At the street level, commercial values go up to ₱3,600/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-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 UPPER GEN LUNA, 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.