R
REN.PH

Real Estate Network of the Philippines. Free verification tools and resources.

Verify

  • Broker Verification
  • License to Sell

Tools

  • BIR Zonal Values
  • Transfer Tax Calculator
  • Due Diligence Checklist

Resources

  • Legal Templates
  • HOA Guide
  • Foreclosure Guide
  • Condo Turnover Guide

Academy

  • All Courses
  • RA 9646 Essentials

Insights

  • Reports
  • Blog

Directory

  • Find Brokers
  • Browse Projects
  • Exam Passers
  • By Location

For Professionals

  • Claim Your Profile
  • Create Realty
  • Dashboard

Company

  • About
  • Contact
  • Data Disclaimer
  • Corrections
  • Privacy Policy
  • Terms of Service

Powered by licensed professionals using verified data from PRC, DHSUD, and BIR.

© 2026 REN.PH. All rights reserved.

FacebookTwitter
R
REN.PH
Broker Verification
Check if a broker is licensed
License to Sell
Verify project LTS status
DirectoryAcademyInsights
BIR Zonal Values
Land values per sqm
Transfer Tax Calculator
Calculate taxes and fees
Pag-IBIG Loan Calculator
Monthly amortization and 4PH check
Due Diligence Checklist
Property verification guide
Legal Templates
Document templates
HOA Guide
Know your rights (RA 9904)
Foreclosure Guide
Buying foreclosed properties
Condo Turnover Guide
Unit turnover checklist
About
SearchSign In
ToolsZonal ValuesBenguetCity of BaguioUPPER MARKET SUBD

BIR Zonal Values in Brgy. UPPER MARKET SUBD, City of Baguio

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

Effective: 1998-04-14

UPPER MARKET SUBD Zonal Value Summary (2026)

UPPER MARKET SUBD is a barangay in City of Baguio, Benguet with 2 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱1,500 per square meter. Street-level residential values range from ₱1,200 to ₱1,800 per square meter, with a median of ₱1,500/sqm. The highest-valued residential street is SACRED HEART SUBD RD at ₱1,800/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 MARKET SUBD.

Residential
₱1,500
/sqm
Commercial
-
Industrial
-
Estimate Your Property Tax in UPPER MARKET SUBD

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

Based on UPPER MARKET SUBD barangay-level residential value of ₱1,500/sqm

Zonal Basis
₱150,000
100 sqm x ₱1,500
Capital Gains Tax (6%)
₱9,000
Documentary Stamp Tax (1.5%)
₱2,250
Estimated Total (CGT + DST)
₱11,250

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.

Need a verified broker for Brgy. UPPER MARKET SUBD?

Tell us what you're looking for. A licensed broker will reach out within 24 hours.

Zone Type Distribution

Residential2 of 2 streets (100%)
General Purpose1 of 2 streets (50%)

Street Rankings

Top 2 Highest Residential
  1. 1.SACRED HEART SUBD RD(GP ALLEN SUBD RDS)₱1,800/sqm
  2. 2.ALL OTHER STREETS(GP ALLEN SUBD RDS)₱1,200/sqm
Top 2 Most Affordable
  1. 1.ALL OTHER STREETS(GP ALLEN SUBD RDS)₱1,200/sqm
  2. 2.SACRED HEART SUBD RD(GP ALLEN SUBD RDS)₱1,800/sqm
Top 1 General Purpose Streets
  1. 1.ALL OTHER STREETS(GP ALLEN SUBD RDS)₱960/sqm

Streets by Vicinity

GP ALLEN SUBD RDS
2 streets|Avg ₱1,500/sqm
  • SACRED HEART SUBD RD₱1,800
  • ALL OTHER STREETS₱1,200
Streets
2
Median Residential
₱1,500
Residential Range
₱1,200-₱1,800

Zonal Values by Street

LocationResidentialCommercialIndustrial
UPPER MARKET SUBD---
↳ SACRED HEART SUBD RD(GP ALLEN SUBD RDS)
₱1,800--
↳ ALL OTHER STREETS(GP ALLEN SUBD RDS)
₱1,200--

Frequently Asked Questions about UPPER MARKET SUBD

What is the BIR zonal value in UPPER MARKET SUBD, City of Baguio?
The barangay-level residential zonal value in UPPER MARKET SUBD is ₱1,500 per square meter. At the street level, residential values range from ₱1,200 to ₱1,800/sqm across 2 classified streets. These values are published by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in UPPER MARKET SUBD?
SACRED HEART SUBD RD has the highest residential zonal value in UPPER MARKET SUBD at ₱1,800 per square meter. It is located GP ALLEN SUBD RDS. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in UPPER MARKET SUBD?
The most affordable street-level residential zonal value in UPPER MARKET SUBD is ₱1,200/sqm, found on ALL OTHER STREETS. It is located GP ALLEN SUBD RDS. 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 MARKET SUBD?
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 ₱1,500/sqm, a 100 sqm lot would have a CGT of approximately ₱9,000 and a DST of approximately ₱2,250. 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 MARKET SUBD?
There are 2 streets with published BIR zonal value classifications in UPPER MARKET SUBD, City of Baguio. The breakdown by zone type: 2 residential (100%), 1 general purpose (50%).

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 MARKET SUBD, 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.