Complete BIR zonal values for Barangay 9 in Luna, Apayao. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.
Barangay Barangay 9 in Luna, Apayao has 8 BIR zonal value records spanning 3 property classifications: Agricultural, Commercial, Residential. Zonal values range from ₱1,200/sqm to ₱1,900/sqm, with a barangay-wide average of ₱1,550/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱180,000 to ₱285,000, while the estimated market value ranges from ₱279,000 to ₱465,000. Property sellers in Barangay 9 can expect total transfer costs of approximately ₱18,601 on a 150 sqm lot — including capital gains tax (₱13,950), documentary stamp tax (₱3,488), and local transfer tax (₱1,163).
BIR Zonal Value
₱1,200 — ₱1,900/sqm
Official BIR rate · Commercial
Est. Market Value
₱1,860 — ₱3,100/sqm
Estimated · 1.2×–2× zonal rate
Nearby Avg
₱1,550/sqm
Average of nearby barangays
Sample Lot (150 sqm)
₱232,500 — ₱465,000
Based on 150 sqm lot
| Capital Gains Tax (6%) Seller pays · 6% of zonal value | ₱13,950 |
| Documentary Stamp Tax (1.5%) Buyer pays · 1.5% of selling price | ₱3,488 |
| Transfer Tax (0.5%) Buyer pays · 0.5% of zonal value | ₱1,163 |
| Total Estimated Costs | ₱18,601 |
Based on BIR zonal value × 150 sqm. Actual amounts depend on selling price and local government rates.
| Street / Vicinity | Classification | Zonal Value |
|---|---|---|
| GEN. LUCBAN ST | Commercial | ₱1,800/sqm |
| GEN. LUCBAN ST | Residential | ₱1,300/sqm |
| RESORT | Agricultural | ₱1,200/sqm |
| RIZAL ST. | Commercial | ₱1,900/sqm |
| VERCELOS ST | Commercial | ₱1,800/sqm |
| VERCELOS ST | Residential | ₱1,300/sqm |
| VILLAROSA ST. | Commercial | ₱1,800/sqm |
| VILLAROSA ST. | Residential | ₱1,300/sqm |
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