Complete BIR zonal values for Barangay 5 in Luna, Apayao. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.
Barangay Barangay 5 in Luna, Apayao has 8 BIR zonal value records spanning 3 property classifications: Agricultural, Commercial, Residential. Zonal values range from ₱1,200/sqm to ₱2,000/sqm, with a barangay-wide average of ₱1,600/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱180,000 to ₱300,000, while the estimated market value ranges from ₱288,000 to ₱480,000. Property sellers in Barangay 5 can expect total transfer costs of approximately ₱19,200 on a 150 sqm lot — including capital gains tax (₱14,400), documentary stamp tax (₱3,600), and local transfer tax (₱1,200).
BIR Zonal Value
₱1,200 — ₱2,000/sqm
Official BIR rate · Commercial
Est. Market Value
₱1,920 — ₱3,200/sqm
Estimated · 1.2×–2× zonal rate
Nearby Avg
₱1,600/sqm
Average of nearby barangays
Sample Lot (150 sqm)
₱240,000 — ₱480,000
Based on 150 sqm lot
| Capital Gains Tax (6%) Seller pays · 6% of zonal value | ₱14,400 |
| Documentary Stamp Tax (1.5%) Buyer pays · 1.5% of selling price | ₱3,600 |
| Transfer Tax (0.5%) Buyer pays · 0.5% of zonal value | ₱1,200 |
| Total Estimated Costs | ₱19,200 |
Based on BIR zonal value × 150 sqm. Actual amounts depend on selling price and local government rates.
| Street / Vicinity | Classification | Zonal Value |
|---|---|---|
| JACINTO ST | Commercial | ₱1,800/sqm |
| JACINTO ST | Residential | ₱1,300/sqm |
| PEREZ ST | Commercial | ₱2,000/sqm |
| PEREZ ST | Residential | ₱1,500/sqm |
| RESORT | Agricultural | ₱1,200/sqm |
| RIZAL ST. | Commercial | ₱1,900/sqm |
| VILLAROSA ST. | Commercial | ₱1,800/sqm |
| VILLAROSA ST. | Residential | ₱1,300/sqm |
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