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 School Area is a barangay in Baguio, Benguet with 6 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 School Area. The average residential zonal value across classified streets is ₱4,650/sqm (median ₱3,700/sqm). Street-level residential values range from ₱2,900 to ₱10,200 per square meter. The highest-valued residential street is Pula Trail at ₱10,200/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 School Area.
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 School Area barangay-level residential value of ₱4,650/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 School Area | - | - | - |
↳ Pula Trail(Junction Sto. Tomas Reservoir to Dead End of Pulatrail) | ₱10,200 | - | - |
↳ Sitio Pula(Junction Sto. Tomas Reservoir to Dead End of Pulatrail) | ₱3,700 | - | - |
↳ Sitio Bilis(Junction Sto. Tomas Reservoir to Dead End of Pulatrail) | ₱3,700 | - | - |
↳ Sitio Lower Apugan(Junction Sto. Tomas Reservoir to Dead End of Pulatrail) | ₱3,700 | - | - |
↳ Sitio Upper Apugan(Junction Sto. Tomas Reservoir to Dead End of Pulatrail) | ₱3,700 | - | - |
↳ All Other Streets(Junction Sto. Tomas Reservoir to Dead End of Pulatrail) | ₱2,900 | - | - |
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 School Area, 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.