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
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Santo Tomas Proper is a barangay in Baguio, Benguet with 28 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 Santo Tomas Proper. The average residential zonal value across classified streets is ₱11,018/sqm (median ₱11,300/sqm). Street-level residential values range from ₱6,200 to ₱15,200 per square meter. The highest-valued residential street is Ben Palispis Highway/Marcos Highway at ₱15,200/sqm. Commercial zonal values reach up to ₱39,400/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 Santo Tomas Proper.
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 Santo Tomas Proper barangay-level residential value of ₱11,018/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 |
|---|---|---|---|
| Santo Tomas Proper | - | - | - |
↳ Marcos Highway New ** | ₱13,000 | ₱39,400 | - |
↳ Suello Subdivision Rd. (Atab) New **(Circumferential Road) | ₱14,200 | ₱17,100 | - |
↳ Suello Subdivision Rd. (Atab) New **(Junction Marcos Highway to Manila Newtown Development Corp.) | ₱13,400 | ₱16,000 | - |
↳ Teachers Village(Junction Suello Subd. Rd. to End of Subdivision Rd.) | ₱9,500 | - | - |
↳ Tuba Municipal Rd(Junction Suello Subd. Rd. to City Limit) | ₱9,500 | - | - |
↳ Balacbac Road New **(Junction Marcos Highway and Sto. Tomas Rd to Subdivision Rd of Bengao & Sto. Nino Subd.) | ₱11,900 | ₱14,200 | - |
↳ Lexber Subdivision Rd.(Junction Marcos Highway and Sto. Tomas Rd to Subdivision Rd of Bengao & Sto. Nino Subd.) | ₱11,700 | - | - |
↳ Ben Palispis Highway/Marcos Highway New **(From Junction North Sto. Tomas Road to Junction Sto. Tomas Rd./Balacbac) | ₱12,600 | ₱29,400 | - |
↳ Ben Palispis Highway/Marcos Highway New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱15,200 | ₱18,300 | - |
↳ Suello Subdivision Road - Circumferential Road New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱14,200 | ₱17,100 | - |
↳ Balacbac Circumferential Road - From Junction Ben Palispis to Junction Interior B New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱13,400 | ₱16,000 | - |
↳ Sto. Tomas Road New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱13,200 | - | - |
↳ Eagle Crest Subdivision Phase I New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱11,800 | - | - |
↳ Terry's Court New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱12,700 | - | - |
↳ Bens Court New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱12,700 | - | - |
↳ Mastierra Subd New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱11,900 | - | - |
↳ Balacbac Circumferential Road - From Junction Interior B to Barangay Boundary New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱10,900 | - | - |
↳ Interior A - From Junction Balacbac to Martin Residence New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱10,400 | - | - |
↳ Interior A - From Junction Martin Residence to Dead End New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱10,100 | - | - |
↳ Interior B New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱10,100 | - | - |
↳ Interior C - From Junction Balacbac to Bangsoy Subdivision New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱10,100 | - | - |
↳ Balacbac 4th and 5th Rd. New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱9,400 | - | - |
↳ Bougainvillea St. New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱9,200 | - | - |
↳ Bengao Road New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱8,200 | - | - |
↳ Interior C (Tom Subdivision) New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱9,400 | - | - |
↳ All Other Streets(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱7,400 | - | - |
↳ Lots Not Serviceable By Road Between Teacher's Village and Interior C New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱6,200 | - | - |
↳ Lots Not Serviceable By Road After Interior C to Barangay Boundary With Bakakeng Norte New **(From Junction Sto. Tomas Rd./Balacbac to City Limit) | ₱6,200 | - | - |
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 Santo Tomas Proper, 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.