Complete BIR zonal values for Centro 3 in Luna, Apayao. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.
Barangay Centro 3 in Luna, Apayao has 17 BIR zonal value records spanning 6 property classifications: Agricultural, Commercial, Exempt, Government Land, Government Property, Residential. Zonal values range from ₱45/sqm to ₱2,500/sqm, with a barangay-wide average of ₱747/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱6,750 to ₱375,000, while the estimated market value ranges from ₱134,400 to ₱224,100. Property sellers in Centro 3 can expect total transfer costs of approximately ₱8,964 on a 150 sqm lot — including capital gains tax (₱6,723), documentary stamp tax (₱1,681), and local transfer tax (₱560).
BIR Zonal Value
₱45 — ₱2,500/sqm
Official BIR rate · Agricultural
Est. Market Value
₱896 — ₱1,494/sqm
Estimated · 1.2×–2× zonal rate
Nearby Avg
₱747/sqm
Average of nearby barangays
Sample Lot (150 sqm)
₱112,050 — ₱224,100
Based on 150 sqm lot
| Capital Gains Tax (6%) Seller pays · 6% of zonal value | ₱6,723 |
| Documentary Stamp Tax (1.5%) Buyer pays · 1.5% of selling price | ₱1,681 |
| Transfer Tax (0.5%) Buyer pays · 0.5% of zonal value | ₱560 |
| Total Estimated Costs | ₱8,964 |
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 | ₱45/sqm |
| All Lots | Agricultural | ₱50/sqm |
| All Lots | Agricultural | ₱60/sqm |
| All Lots | Agricultural | ₱70/sqm |
| All Lots | Agricultural | ₱80/sqm |
| All Lots | Agricultural | ₱100/sqm |
| All Lots | Agricultural | ₱150/sqm |
| All Lots | Agricultural | ₱200/sqm |
| All Lots | Commercial | ₱1,000/sqm |
| All Lots | Commercial | ₱1,800/sqm |
| All Lots | Commercial | ₱2,500/sqm |
| All Lots | Exempt | ₱2,500/sqm |
| All Lots | Government Land | ₱63/sqm |
| All Lots | Government Property | ₱75/sqm |
| All Lots | Residential | ₱800/sqm |
| All Lots | Residential | ₱1,200/sqm |
| All Lots | Residential | ₱2,000/sqm |
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