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ToolsZonal ValuesBenguetCity of BaguioUPPER Q.M

BIR Zonal Values in UPPER Q.M

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

Effective: Dec. 10, 2023

UPPER Q.M Zonal Value Summary (2026)

UPPER Q.M is a barangay in City of Baguio, Benguet with 13 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱19,300 per square meter. Street-level residential values range from ₱16,500 to ₱20,300 per square meter, with a median of ₱20,300/sqm. The highest-valued residential street is Jasmin St at ₱20,300/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 Q.M.

Residential
₱19,300
/sqm
Commercial
-
Industrial
-
Estimate Your Property Tax in UPPER Q.M

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

Based on UPPER Q.M barangay-level residential value of ₱19,300/sqm

Zonal Basis
₱1,930,000
100 sqm x ₱19,300
Capital Gains Tax (6%)
₱115,800
Documentary Stamp Tax (1.5%)
₱28,950
Estimated Total (CGT + DST)
₱144,750

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

Residential13 of 13 streets (100%)

Street Rankings

Top 5 Highest Residential
  1. 1.Jasmin St₱20,300/sqm
  2. 2.Dahlia St₱20,300/sqm
  3. 3.Camella St₱20,300/sqm
  4. 4.Gladiola St₱20,300/sqm
  5. 5.Calalily Alley₱20,300/sqm
Top 5 Most Affordable
  1. 1.All Other Streets(from junction Everlasting to junction Dahlia)₱16,500/sqm
  2. 2.Gladiola St .(from junction Dahlia to dead end)₱17,100/sqm
  3. 3.Dr. Jose Cariño St₱17,800/sqm
  4. 4.Gladiola St .(from junction Everlasting to junction Dahlia)₱18,800/sqm
  5. 5.Upper Rock Quarry Road(from junction Everlasting to junction Dahlia)₱18,800/sqm

Streets by Vicinity

from junction Everlasting to junction Dahlia
3 streets|Avg ₱18,033/sqm
  • Gladiola St .₱18,800
  • Upper Rock Quarry Road₱18,800
  • All Other Streets₱16,500
Streets
13
Median Residential
₱20,300
Residential Range
₱16,500-₱20,300

Zonal Values by Street

LocationResidentialCommercialIndustrial
UPPER Q.M---
↳ Dr. Jose Cariño St
₱17,800--
↳ Jasmin St
₱20,300--
↳ Dahlia St
₱20,300--
↳ Camella St
₱20,300--
↳ Gladiola St
₱20,300--
↳ Gladiola St .(from junction Everlasting to junction Dahlia)
₱18,800--
↳ Gladiola St .(from junction Dahlia to dead end)
₱17,100--
↳ Calalily Alley
₱20,300--
↳ Magnolia St
₱20,300--
↳ Everlasting St
₱20,300--
↳ Bright Blue Alley
₱19,800--
↳ Upper Rock Quarry Road(from junction Everlasting to junction Dahlia)
₱18,800--
↳ All Other Streets(from junction Everlasting to junction Dahlia)
₱16,500--

Frequently Asked Questions about UPPER Q.M

What is the BIR zonal value in UPPER Q.M, City of Baguio?
The barangay-level residential zonal value in UPPER Q.M is ₱19,300 per square meter. At the street level, residential values range from ₱16,500 to ₱20,300/sqm across 13 classified streets. These values are set by BIR RDO 008 (Baguio City).
Which street has the highest zonal value in UPPER Q.M?
Jasmin St has the highest residential zonal value in UPPER Q.M at ₱20,300 per square meter. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in UPPER Q.M?
The most affordable street-level residential zonal value in UPPER Q.M is ₱16,500/sqm, found on All Other Streets. It is located from junction Everlasting to junction Dahlia. 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 Q.M?
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 ₱19,300/sqm, a 100 sqm lot would have a CGT of approximately ₱115,800 and a DST of approximately ₱28,950. 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 Q.M?
There are 13 streets with published BIR zonal value classifications in UPPER Q.M, City of Baguio. The breakdown by zone type: 13 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 UPPER Q.M, 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.