Complete BIR zonal values for Poblacion in Luna, Apayao. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.
Barangay Poblacion in Luna, Apayao has 105 BIR zonal value records spanning 5 property classifications: Agricultural, Commercial, Exempt, Industrial, Residential. Zonal values range from ₱10.8/sqm to ₱2,500/sqm, with a barangay-wide average of ₱786/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱1,620 to ₱375,000, while the estimated market value ranges from ₱141,450 to ₱235,800. Property sellers in Poblacion can expect total transfer costs of approximately ₱9,433 on a 150 sqm lot — including capital gains tax (₱7,074), documentary stamp tax (₱1,769), and local transfer tax (₱590).
BIR Zonal Value
₱10.8 — ₱2,500/sqm
Official BIR rate · Commercial
Est. Market Value
₱943 — ₱1,572/sqm
Estimated · 1.2×–2× zonal rate
Nearby Avg
₱786/sqm
Average of nearby barangays
Sample Lot (150 sqm)
₱117,900 — ₱235,800
Based on 150 sqm lot
| Capital Gains Tax (6%) Seller pays · 6% of zonal value | ₱7,074 |
| Documentary Stamp Tax (1.5%) Buyer pays · 1.5% of selling price | ₱1,769 |
| Transfer Tax (0.5%) Buyer pays · 0.5% of zonal value | ₱590 |
| Total Estimated Costs | ₱9,433 |
Based on BIR zonal value × 150 sqm. Actual amounts depend on selling price and local government rates.
| Street / Vicinity | Classification | Zonal Value |
|---|---|---|
| A. LUNA ST. | Commercial | ₱2,500/sqm |
| A. LUNA ST. | Residential | ₱1,000/sqm |
| A. LUNA ST. | Residential | ₱1,500/sqm |
| A. LUNA ST. | Residential | ₱1,600/sqm |
| Agricultural Lot | Agricultural | ₱10.8/sqm |
| Agricultural Lot | Agricultural | ₱12.6/sqm |
| Agricultural Lot | Agricultural | ₱13.5/sqm |
| Agricultural Lot | Agricultural | ₱14.4/sqm |
| Agricultural Lot | Agricultural | ₱15.3/sqm |
| Agricultural Lot | Agricultural | ₱16.2/sqm |
| Agricultural Lot | Agricultural | ₱17.1/sqm |
| Agricultural Lot | Agricultural | ₱18/sqm |
| Agricultural Lot | Agricultural | ₱18.9/sqm |
| Agricultural Lot | Agricultural | ₱19.8/sqm |
| Agricultural Lot | Agricultural | ₱20.7/sqm |
| Agricultural Lot | Agricultural | ₱21.6/sqm |
| Agricultural Lot | Agricultural | ₱22.5/sqm |
| Agricultural Lot | Agricultural | ₱24.3/sqm |
| Agricultural Lot | Agricultural | ₱25.2/sqm |
| Agricultural Lot | Agricultural | ₱32.4/sqm |
| Agricultural Lot | Agricultural | ₱35.1/sqm |
| Agricultural Lot | Agricultural | ₱36.9/sqm |
| Agricultural Lot | Agricultural | ₱38.7/sqm |
| Agricultural Lot | Agricultural | ₱45.9/sqm |
| Agricultural Lot | Agricultural | ₱46.8/sqm |
| Agricultural Lot | Agricultural | ₱49.5/sqm |
| Agricultural Lot | Agricultural | ₱53.1/sqm |
| Agricultural Lot | Agricultural | ₱55.8/sqm |
| All Other Lots | Residential | ₱102.6/sqm |
| All Other Lots | Residential | ₱136.8/sqm |
| ALL OTHER LOTS | Agricultural | ₱15/sqm |
| ALL OTHER LOTS | Agricultural | ₱20/sqm |
| ALL OTHER LOTS | Agricultural | ₱30/sqm |
| ALL OTHER LOTS | Agricultural | ₱40/sqm |
| ALL OTHER LOTS | Agricultural | ₱45/sqm |
| ALL OTHER LOTS | Agricultural | ₱50/sqm |
| ALL OTHER LOTS | Agricultural | ₱55/sqm |
| ALL OTHER LOTS | Agricultural | ₱60/sqm |
| ALL OTHER LOTS | Agricultural | ₱70/sqm |
| ALL OTHER LOTS | Exempt | ₱2,000/sqm |
| ALL OTHER LOTS | Industrial | ₱2,000/sqm |
| ALL SUBDIVISION LOTS | Residential | ₱1,500/sqm |
| Along Barangay Road | Commercial | ₱227/sqm |
| Along Barangay Road | Commercial | ₱245/sqm |
| Along Barangay Road | Commercial | ₱262/sqm |
| Along Barangay Road | Commercial | ₱280/sqm |
| Along Barangay Road | Residential | ₱155.5/sqm |
| Along Barangay Road | Residential | ₱173/sqm |
| Along Barangay Road | Residential | ₱190/sqm |
| Along Barangay Road | Residential | ₱208/sqm |
| Along Municipal Road | Commercial | ₱371/sqm |
| Along Municipal Road | Commercial | ₱388/sqm |
| Along Municipal Road | Commercial | ₱406/sqm |
| Along Municipal Road | Commercial | ₱423/sqm |
| Along Municipal Road | Residential | ₱297/sqm |
| Along Municipal Road | Residential | ₱314/sqm |
| Along Municipal Road | Residential | ₱332/sqm |
| Along Municipal Road | Residential | ₱349/sqm |
| Along Provincial Road | Commercial | ₱516.5/sqm |
| Along Provincial Road | Commercial | ₱534.5/sqm |
| Along Provincial Road | Commercial | ₱551.5/sqm |
| Along Provincial Road | Commercial | ₱569.5/sqm |
| Along Provincial Road | Residential | ₱441/sqm |
| Along Provincial Road | Residential | ₱459/sqm |
| Along Provincial Road | Residential | ₱476/sqm |
| Along Provincial Road | Residential | ₱494/sqm |
| ANDRES BONIFACIO ST. | Commercial | ₱2,500/sqm |
| ANDRES BONIFACIO ST. | Residential | ₱1,000/sqm |
| CLARO M. RECTO | Commercial | ₱2,500/sqm |
| CLARO M. RECTO | Residential | ₱1,000/sqm |
| CLARO M. RECTO | Residential | ₱1,600/sqm |
| DELGADO ST. | Residential | ₱1,000/sqm |
| DIEGO SILANG ST. | Commercial | ₱2,500/sqm |
| DIEGO SILANG ST. | Residential | ₱800/sqm |
| DIEGO SILANG ST. | Residential | ₱1,000/sqm |
| DIEGO SILANG ST. | Residential | ₱1,500/sqm |
| E. QUIRINO ST. | Residential | ₱1,000/sqm |
| EMILIO JACINTO ST. | Exempt | ₱2,000/sqm |
| EMILIO JACINTO ST. | Residential | ₱1,600/sqm |
| G LOPEZ JAENA ST. | Residential | ₱1,000/sqm |
| G LOPEZ JAENA ST. | Residential | ₱1,500/sqm |
| GEN MALVAR ST | Residential | ₱1,500/sqm |
| GENERAL SANTOS ST. | Residential | ₱1,500/sqm |
| GOMEZ ST | Residential | ₱1,000/sqm |
| GOMEZ ST | Residential | ₱1,500/sqm |
| GREGORIO DEL PILAR ST. | Commercial | ₱2,500/sqm |
| J ABAD SANTOS ST | Exempt | ₱2,000/sqm |
| J ABAD SANTOS ST | Residential | ₱1,000/sqm |
| J BURGOS ST | Residential | ₱1,000/sqm |
| J LUNA ST | Commercial | ₱2,500/sqm |
| J LUNA ST | Residential | ₱1,500/sqm |
| J VILLAMOR ST | Residential | ₱1,000/sqm |
| JOSE RIZAL ST | Commercial | ₱2,500/sqm |
| LAPU-LAPU ST | Residential | ₱1,000/sqm |
| LAPU-LAPU ST | Residential | ₱1,500/sqm |
| MANUEL ROXAS ST | Residential | ₱1,000/sqm |
| MARCELO H DEL PILAR ST | Residential | ₱1,000/sqm |
| MARCELO H DEL PILAR ST | Residential | ₱1,500/sqm |
| ML QUEZON ST | Residential | ₱1,500/sqm |
| PROVINCIAL ROAD | Exempt | ₱2,000/sqm |
| R AVANCENA ST | Commercial | ₱2,500/sqm |
| R AVANCENA ST | Residential | ₱1,500/sqm |
| ZAMORA ST | Commercial | ₱2,500/sqm |
| ZAMORA ST | Residential | ₱1,000/sqm |
| ZAMORA ST | Residential | ₱1,500/sqm |
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