Students’ Learning Attitudes which are attributed to students’ feelings and behaviors in learning during Home-Based Education (HBE) is an important factor in students’ goal setting, beliefs toward learning, school adjustment, academic self-efficacy, intrinsic valuation of schoolwork, problem-solving skills, and motivations. This study that examined the Students’ Learning Attitudes towards Home-Based Education employed a descriptive - survey approach to answer the research problems posited in the study including determining the level of Students’ Learning Attitudes towards Home-Based Education measured in terms of Nature, Anxiety, Expectations, & Openness to Learning; and determine if there is a significant difference on Students’ Learning Attitudes measured in the four dimensions when the variable is measured across gender and grade level. Descriptive Statistics (Mean and Std. Dev.) and MANOVA were used to analyze the data gathered and based on the results obtained, the overall learning attitudes of high school students towards Home-Based Education are High, and Students’ Learning Attitudes do not differ significantly across gender but differ significantly across the grade level.