Luna, Apayao — BIR Zonal Values 2026

Complete BIR zonal values for Luna, Apayao (CAR - Cordillera Administrative Region). Use these values for capital gains tax, documentary stamp tax, estate tax, and donor's tax computation.

154
Barangays
₱9.9
Lowest / sqm
₱616.5
Highest / sqm
₱146
Average / sqm

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Provincial market rates are 1.2x–2x above BIR

BIR Tax Floor

₱146/sqm

Est. Market

₱175 – ₱292/sqm

⚠ Selling a 150 sqm lot at BIR rate? You could leave ₱4,000 on the table.

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✓ BIR-referenced   ✓ Valid for bank use   ✓ 4,200+ used this

Barangays in Luna

Alcala
Anajawan
Ayaoan
Bacong
Bacong Ibaba
Bacong Ilaya
Bacsay
Bagumbayan
Banayal
Barangay 1
Barangay 2
Barangay 3
Barangay 4
Barangay 5
Barangay 6
Barangay 7
Barangay 8
Barangay 9
Barongobong
Barrientos
Batang
Bituan
Bual
Bungro
Busel-Busel
Bustamante
Cabalitocan
Cabito-Onan
Cagandungan
Calabigan
Cangisitan
Cantoria 1
Cantoria 2
Cantoria 3
Cantoria 4
Capagaypayan
Carisquis
Catangnan
Centro 2
Centro 3
Centro I
Concepcion
Consuelo
Corazon
Dadap
Dagupan
Daig
Daku
Damawato
Darigayos
Dungos
F. Cajelo
Galidan
Genoveva Baynosa
Harana
Kanibong
La Esperanza
La Januza
Lalog 1
Lalog 2
Lampagang
Lappa
Lavides
Libertad
Luyao
Luyon
Macanao
Macugay
Magallanes
Magbok
Magsaysay
Magsiping
Malaya
Malinao
Mamay
Mambabanga
Marag
Maybula
Minapan
Nabundasan
Nagrebcan
Nalvo Norte
Nalvo Sur
Napaset
New Bunawan
New Caridad
New Culasi
New Panay
Nieva
Oaqui 1
Oaqui 2
Oaqui 3
Oaqui 4
Paraiso
Pila
Pitpitac
Poblacion
Poblacion 1 (Purok I)
Poblacion 2 (Purok Ii)
Poblacion 3 (Purok Iii)
Poblacion 4 (Purok Iv)
Poblacion 5 (Purok V)
Popoyon
Pulay
Puroc
Quirino
Recto
Rimos 1
Rimos 2
Rimos 3
Rimos 4
Rimos 5
Rissing
Salcedo
Salvacion
San Francisco
San Gregorio
San Ignacio Ibaba
San Ignacio Ilaya
San Isidro
San Isidro Ibaba
San Isidro Ilaya
San Isidro Norte
San Isidro Sur
San Jose
San Miguel
San Nicolas
San Sebastian
San Vicente
Santa Cruz
Santa Fe
Shalom
Sibsib
Sta. Lina
Sta. Maria Ibaba
Sta. Maria Ilaya
Sto. Domingo
Sto. Domingo Norte
Sto. Domingo Sur
Sucoc Norte
Sucoc Sur
Sumilang
Suyangan
Suyo
Tallaoen
Tambac
Tawin-Tawin
Tuburan
Tumog
Turod
Union Kalinga
Victoria
Villarica
Zumigui

Property Classifications

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Understanding Land Values in Luna

Luna is located in Apayao, CAR - Cordillera Administrative Region, Philippines with 154 barangays covered by BIR zonal value data. Residential values range from ₱9.9/sqm to ₱616.5/sqm, with an average of ₱146/sqm. Estimated market values are typically 1.5x to 3x higher than BIR zonal rates.

For property transactions including sales, inheritance, and bank loans, BIR zonal values serve as the minimum tax base for computing Capital Gains Tax (6%), Documentary Stamp Tax (1.5%), and estate tax (6% under TRAIN Law). Actual market prices in Luna may be significantly higher depending on location, road access, and development.

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Zonal values shown are based on data published by the Bureau of Internal Revenue (BIR) under Revenue Regulations No. 8-2018 and subsequent issuances. Values are updated periodically and may not reflect the latest BIR revisions. Always verify with your local Revenue District Office before filing. LandValuePH is not affiliated with the BIR.