Shield: The shield is derived from the Provincial Seal of Mountain Province where the town is located. It also represents the will of the townspeople to protect their territory against aggression.

Four Stars Inside the Shield: Represent the 4 original barrios composing Besao when it separated from Bagmen.

Geometric Figures: Represent the mountainous terrain of the Municipality. Its shaded portion depicts the rice terraces which denote agriculture as the main source of livelihood of the townspeople.

1904: The year when Besao was officially created as a municipal district.