Complete BIR zonal values for Lalog 1 in Luna, Apayao. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.
Barangay Lalog 1 in Luna, Apayao has 18 BIR zonal value records spanning 7 property classifications: Agricultural, Commercial, Exempt, Government Land, Government Property, Industrial, Residential. Zonal values range from ₱45/sqm to ₱1,500/sqm, with a barangay-wide average of ₱566/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱6,750 to ₱225,000, while the estimated market value ranges from ₱101,850 to ₱169,800. Property sellers in Lalog 1 can expect total transfer costs of approximately ₱6,793 on a 150 sqm lot — including capital gains tax (₱5,094), documentary stamp tax (₱1,274), and local transfer tax (₱425).
BIR Zonal Value
₱45 — ₱1,500/sqm
Official BIR rate · Agricultural
Est. Market Value
₱679 — ₱1,132/sqm
Estimated · 1.2×–2× zonal rate
Nearby Avg
₱566/sqm
Average of nearby barangays
Sample Lot (150 sqm)
₱84,900 — ₱169,800
Based on 150 sqm lot
| Capital Gains Tax (6%) Seller pays · 6% of zonal value | ₱5,094 |
| Documentary Stamp Tax (1.5%) Buyer pays · 1.5% of selling price | ₱1,274 |
| Transfer Tax (0.5%) Buyer pays · 0.5% of zonal value | ₱425 |
| Total Estimated Costs | ₱6,793 |
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 | ₱800/sqm |
| All Lots | Commercial | ₱1,300/sqm |
| All Lots | Commercial | ₱1,500/sqm |
| All Lots | Exempt | ₱1,500/sqm |
| All Lots | Government Land | ₱63/sqm |
| All Lots | Government Property | ₱75/sqm |
| All Lots | Industrial | ₱1,500/sqm |
| All Lots | Residential | ₱500/sqm |
| All Lots | Residential | ₱1,000/sqm |
| All Lots | Residential | ₱1,200/sqm |
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