Barangay 3, Luna — BIR Zonal Values 2026

Complete BIR zonal values for Barangay 3 in Luna, Apayao. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.

Barangay Barangay 3 in Luna, Apayao has 9 BIR zonal value records spanning 2 property classifications: Commercial, Residential. Zonal values range from ₱1,300/sqm to ₱1,900/sqm, with a barangay-wide average of ₱1,711/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱195,000 to ₱285,000, while the estimated market value ranges from ₱307,950 to ₱513,300. Property sellers in Barangay 3 can expect total transfer costs of approximately ₱20,532 on a 150 sqm lot — including capital gains tax (₱15,399), documentary stamp tax (₱3,850), and local transfer tax (₱1,283).

9
Records
₱1,300
Lowest / sqm
₱1,900
Highest / sqm

BIR Zonal Value

₱1,300 — ₱1,900/sqm

Official BIR rate · Commercial

Est. Market Value

₱2,053 — ₱3,422/sqm

Estimated · 1.2×–2× zonal rate

Nearby Avg

₱1,711/sqm

Average of nearby barangays

Sample Lot (150 sqm)

₱256,650 — ₱513,300

Based on 150 sqm lot

Estimated Transaction Costs (150 sqm lot)

Capital Gains Tax (6%)
Seller pays · 6% of zonal value
₱15,399
Documentary Stamp Tax (1.5%)
Buyer pays · 1.5% of selling price
₱3,850
Transfer Tax (0.5%)
Buyer pays · 0.5% of zonal value
₱1,283
Total Estimated Costs₱20,532

Based on BIR zonal value × 150 sqm. Actual amounts depend on selling price and local government rates.

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LandValue Intelligence Score™ LVIS™
PSA-based estimate

BIR Zonal

₱1,711/sqm

Tax floor

LVIS™ Score

₱2,139/sqm

Market estimate

PSA Factor

1.25x

2026 index

LVIS™ Score ₱2,139/sqm

Estimated market range for Barangay 3

₱1,818/sqm — ₱2,460/sqm

Get your exact Barangay 3 valuation

Based on BIR zonal values + PSA 2026 construction index · Updated March 2026

🏠 Is your property in Barangay 3 underpriced?

BIR zonal value ≠ actual market value

BIR Tax Base

₱1,350/sqm

Est. Market Value

₱1,620 – ₱2,700/sqm

⚠ Selling at BIR rate on a 150 sqm lot? You could leave ₱40,000 on the table.

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Zonal Values in Barangay 3

Street / VicinityClassificationZonal Value
BONIFACIO STCommercial₱1,800/sqm
BURGOS ST.Commercial₱1,800/sqm
BURGOS ST.Residential₱1,300/sqm
GEN. LUCBAN STCommercial₱1,800/sqm
L. GUINTO STCommercial₱1,800/sqm
MANUEL L. QUEZON ST.Commercial₱1,800/sqm
RIZAL ST.Commercial₱1,900/sqm
RIZAL ST.Residential₱1,400/sqm
VILLAROSA ST.Commercial₱1,800/sqm

Property Classifications

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Nearby Barangays in Luna

Bacsay Avg. zonal value: ₱141/sqm Bustamante Avg. zonal value: ₱69/sqm Cabalitocan Avg. zonal value: ₱66/sqm Cagandungan Avg. zonal value: ₱134/sqm Calabigan Avg. zonal value: ₱58/sqm

Other Barangays in Luna

Alcala Alcala Anajawan Anajawan Ayaoan Ayaoan Bacong Bacong Bacong Ibaba Bacong Ibaba Bacong Ilaya Bacong Ilaya Bacsay Bacsay Bagumbayan Bagumbayan Banayal Banayal Barangay 1 Barangay 1 Barangay 2 Barangay 2 Barangay 4 Barangay 4 Barangay 5 Barangay 5 Barangay 6 Barangay 6 Barangay 7 Barangay 7 Barangay 8 Barangay 8 Barangay 9 Barangay 9 Barongobong Barongobong Barrientos Barrientos Batang Batang Bituan Bituan Bual Bual Bungro Bungro Busel - Busel Busel-Busel

Other Cities in Apayao

Cabugao Calanasan Conner Flora Pudtol Sta. Marcela

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