Complete BIR zonal values for Cantoria 1 in Luna, Apayao. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.
Barangay Cantoria 1 in Luna, Apayao has 10 BIR zonal value records spanning 4 property classifications: Agricultural, Commercial, Exempt, Residential. Zonal values range from ₱42/sqm to ₱372/sqm, with a barangay-wide average of ₱148/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱6,300 to ₱55,800, while the estimated market value ranges from ₱26,700 to ₱44,400. Property sellers in Cantoria 1 can expect total transfer costs of approximately ₱1,776 on a 150 sqm lot — including capital gains tax (₱1,332), documentary stamp tax (₱333), and local transfer tax (₱111).
BIR Zonal Value
₱42 — ₱372/sqm
Official BIR rate · Agricultural
Est. Market Value
₱178 — ₱296/sqm
Estimated · 1.2×–2× zonal rate
Nearby Avg
₱148/sqm
Average of nearby barangays
Sample Lot (150 sqm)
₱22,200 — ₱44,400
Based on 150 sqm lot
| Capital Gains Tax (6%) Seller pays · 6% of zonal value | ₱1,332 |
| Documentary Stamp Tax (1.5%) Buyer pays · 1.5% of selling price | ₱333 |
| Transfer Tax (0.5%) Buyer pays · 0.5% of zonal value | ₱111 |
| Total Estimated Costs | ₱1,776 |
Based on BIR zonal value × 150 sqm. Actual amounts depend on selling price and local government rates.
| Street / Vicinity | Classification | Zonal Value |
|---|---|---|
| ALL LOTS | Agricultural | ₱42/sqm |
| ALL LOTS | Agricultural | ₱53/sqm |
| ALL LOTS | Agricultural | ₱63/sqm |
| ALL LOTS | Agricultural | ₱68/sqm |
| ALL LOTS | Agricultural | ₱79/sqm |
| ALL LOTS | Agricultural | ₱108/sqm |
| ALL LOTS | Commercial | ₱288/sqm |
| ALL LOTS | Commercial | ₱372/sqm |
| ALL LOTS | Exempt | ₱172/sqm |
| ALL LOTS | Residential | ₱233/sqm |
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