Benguet, CAR · RDO 008 (Baguio City)
DO 074-23, DO 17-98, DO 29-2018 · Effective: Dec. 10, 2023
PSGC 1430300000
Data last verified 2026-06-09 · see recent updates
Baguio is a city in Benguet with 133 barangays and 1556 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱2,900 to ₱180,000/sqm, with a median of ₱12,200/sqm. Commercial values range from ₱4,800 to ₱206,800/sqm. The highest residential zonal value is ₱180,000/sqm at Brittany (condominium) in Quirino Hill, West. Baguio falls under BIR RDO 008, latest schedule effective Dec. 10, 2023. PSGC code 1430300000.
At the median residential zonal value of ₱12,200/sqm:
Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.
133 barangays
These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in 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:
Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.
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.
Last BIR schedule update for City of Baguio: Dec. 10, 2023. Under RA 12001 (RPVARA), BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31). The law required SMVs to be updated within two years of its July 5, 2024 effectivity; where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29). The real property tax amnesty on penalties, surcharges, and interest ends July 5, 2026 (Sec. 30).