Complete BIR zonal values for Cantoria 3 in Luna, Apayao. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.
Barangay Cantoria 3 in Luna, Apayao has 15 BIR zonal value records spanning 4 property classifications: Agricultural, Commercial, Exempt, Residential. Zonal values range from ₱76/sqm to ₱794/sqm, with a barangay-wide average of ₱361/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱11,400 to ₱119,100, while the estimated market value ranges from ₱64,950 to ₱108,300. Property sellers in Cantoria 3 can expect total transfer costs of approximately ₱4,332 on a 150 sqm lot — including capital gains tax (₱3,249), documentary stamp tax (₱812), and local transfer tax (₱271).
BIR Zonal Value
₱76 — ₱794/sqm
Official BIR rate · Agricultural
Est. Market Value
₱433 — ₱722/sqm
Estimated · 1.2×–2× zonal rate
Nearby Avg
₱361/sqm
Average of nearby barangays
Sample Lot (150 sqm)
₱54,150 — ₱108,300
Based on 150 sqm lot
| Capital Gains Tax (6%) Seller pays · 6% of zonal value | ₱3,249 |
| Documentary Stamp Tax (1.5%) Buyer pays · 1.5% of selling price | ₱812 |
| Transfer Tax (0.5%) Buyer pays · 0.5% of zonal value | ₱271 |
| Total Estimated Costs | ₱4,332 |
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 | ₱76/sqm |
| ALL LOTS | Agricultural | ₱92/sqm |
| ALL LOTS | Agricultural | ₱124/sqm |
| ALL LOTS | Agricultural | ₱136/sqm |
| ALL LOTS | Agricultural | ₱150/sqm |
| ALL LOTS | Agricultural | ₱158/sqm |
| ALL LOTS | Agricultural | ₱230/sqm |
| ALL LOTS | Agricultural | ₱270/sqm |
| ALL LOTS | Commercial | ₱582/sqm |
| ALL LOTS | Commercial | ₱711/sqm |
| ALL LOTS | Commercial | ₱794/sqm |
| ALL LOTS | Exempt | ₱482/sqm |
| ALL LOTS | Residential | ₱454/sqm |
| ALL LOTS | Residential | ₱539/sqm |
| ALL LOTS | Residential | ₱619/sqm |
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