Complete BIR zonal values for Oaqui 3 in Luna, Apayao. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.
Barangay Oaqui 3 in Luna, Apayao has 12 BIR zonal value records spanning 4 property classifications: Agricultural, Commercial, Exempt, Residential. Zonal values range from ₱35/sqm to ₱515/sqm, with a barangay-wide average of ₱233/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱5,250 to ₱77,250, while the estimated market value ranges from ₱42,000 to ₱69,900. Property sellers in Oaqui 3 can expect total transfer costs of approximately ₱2,796 on a 150 sqm lot — including capital gains tax (₱2,097), documentary stamp tax (₱524), and local transfer tax (₱175).
BIR Zonal Value
₱35 — ₱515/sqm
Official BIR rate · Agricultural
Est. Market Value
₱280 — ₱466/sqm
Estimated · 1.2×–2× zonal rate
Nearby Avg
₱233/sqm
Average of nearby barangays
Sample Lot (150 sqm)
₱34,950 — ₱69,900
Based on 150 sqm lot
| Capital Gains Tax (6%) Seller pays · 6% of zonal value | ₱2,097 |
| Documentary Stamp Tax (1.5%) Buyer pays · 1.5% of selling price | ₱524 |
| Transfer Tax (0.5%) Buyer pays · 0.5% of zonal value | ₱175 |
| Total Estimated Costs | ₱2,796 |
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 | ₱35/sqm |
| ALL LOTS | Agricultural | ₱47/sqm |
| ALL LOTS | Agricultural | ₱70/sqm |
| ALL LOTS | Agricultural | ₱86/sqm |
| ALL LOTS | Agricultural | ₱116/sqm |
| ALL LOTS | Agricultural | ₱126/sqm |
| ALL LOTS | Agricultural | ₱185/sqm |
| ALL LOTS | Agricultural | ₱413/sqm |
| ALL LOTS | Commercial | ₱434/sqm |
| ALL LOTS | Commercial | ₱515/sqm |
| ALL LOTS | Exempt | ₱414/sqm |
| ALL LOTS | Residential | ₱353/sqm |
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