City of Baguio, Benguet · RDO 008 (Baguio City)
Data last verified 2026-06-09 · see recent updates
DO 074-23 · BIR schedule effectivity: Dec. 10, 2023
PSGC 1430300071
Military Cut-Off is a barangay in Baguio, Benguet with 20 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 Military Cut-Off. The average residential zonal value across classified streets is ₱25,744/sqm (median ₱15,300/sqm). Street-level residential values range from ₱10,300 to ₱122,400 per square meter. The highest-valued residential street is Government Center at ₱122,400/sqm. Commercial zonal values reach up to ₱144,180/sqm. The majority of classified streets (95%) carry commercial 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 Military Cut-Off.
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Military Cut-Off barangay-level residential value of ₱25,744/sqm
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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| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Military Cut-Off | - | - | - |
↳ Military Cut-Off Road(From Bmc to Deped) | - | ₱37,000 | - |
↳ Military Cut-Off Road New **(Junction Sta. Escolastica Subd. Rd. to Intersection of South Drive Session Rd. Extension and Aguinaldo Drive) | ₱16,500 | ₱17,300 | - |
↳ Military Cut-Off Road New **(Junction Kennon Rd. to Junction Sta. Escolastica Subd. Rd. (Part of Brgy. Greenwater Village)) | ₱15,300 | ₱16,100 | - |
↳ Government Center New **(Junction Gov. Pack Rd. Including Session Rd. Extension) | ₱122,400 | ₱144,180 | - |
↳ Government Center New **(From Junction Albert Road to Junction Up Drive) | - | ₱102,060 | - |
↳ Government Center Road New **(From Junction T.M Kalaw to Junction Albert Road) | - | ₱102,060 | - |
↳ T.M. Kalaw New **(From Junction Session Road Extension and North Drive to Junction Government Center Road) | - | ₱102,060 | - |
↳ T.M. Kalaw New **(From Junction Government Center Road to Junction Session Road Extension) | - | ₱102,060 | - |
↳ Session Road Extension New **(From Junction Utility Rd. to Military Cut -Off Rotunda) | - | ₱122,400 | - |
↳ Session Road Extension New **(From Session Rd. Rotunda to Junction Utility Rd.) | - | ₱81,630 | - |
↳ Governor Pack Road New **(Government Center Road - From Junction Albert Road to Junction Up Drive) | ₱18,900 | ₱113,400 | - |
↳ Governor Pack Road New **(From Junction Harrison Rd. to Junction Session Road) | - | ₱102,060 | - |
↳ Governor Pack Road New **(From Bgh Rotunda to Junction Harrison Rd.) | - | ₱102,060 | - |
↳ Governor Pack Road New **(Albert St.) | - | ₱85,500 | - |
↳ Governor Pack Road New **(Wagner Road) | ₱10,500 | ₱11,000 | - |
↳ Kennon Road New **(From Junction Military Cut-Off Road to Junction Panta Road) | ₱15,400 | ₱68,000 | - |
↳ Kennon Road New **(From Junction Gov. Pack Road to Junction Military Cut-Off Road) | - | ₱56,700 | - |
↳ Kennon Road New **(Camp 8 Subd. Road - All Roads Accessible By 4 Wheel Vehicles) | ₱11,400 | ₱13,700 | - |
↳ Kennon Road New **(Hillside Road) | ₱11,000 | ₱12,900 | - |
↳ All Other Streets(Camp 8 Subd. Road - All Roads Accessible By 4 Wheel Vehicles) | ₱10,300 | - | - |
Footnotes
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These zonal values are published by BIR RDO 008 (Baguio City) and represent the minimum taxable value per square meter for properties in Military Cut-off, City of Baguio.
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.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
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.