Palina, Pugo — BIR Zonal Values 2026

Complete BIR zonal values for Palina in Pugo, La Union. Use these values for capital gains tax, documentary stamp tax, estate tax, and property transfer computation.

Barangay Palina in Pugo, La Union has 15 BIR zonal value records spanning 6 property classifications: Agricultural - Cogon Land, Agricultural - Other, Agricultural - Pasture Land, Commercial Residential, Mixed Use, Residential. Zonal values range from ₱81/sqm to ₱1,103/sqm, with a barangay-wide average of ₱393/sqm. For a standard 150 sqm residential lot, the BIR-based land value is approximately ₱12,150 to ₱165,450, while the estimated market value ranges from ₱70,800 to ₱117,900. Property sellers in Palina can expect total transfer costs of approximately ₱4,716 on a 150 sqm lot — including capital gains tax (₱3,537), documentary stamp tax (₱884), and local transfer tax (₱295).

15
Records
₱81
Lowest / sqm
₱1,103
Highest / sqm

BIR Zonal Value

₱81 — ₱1,103/sqm

Official BIR rate · Agricultural - Cogon Land

Est. Market Value

₱472 — ₱786/sqm

Estimated · 1.2×–2× zonal rate

Nearby Avg

₱393/sqm

Average of nearby barangays

Sample Lot (150 sqm)

₱58,950 — ₱117,900

Based on 150 sqm lot

Estimated Transaction Costs (150 sqm lot)

Capital Gains Tax (6%)
Seller pays · 6% of zonal value
₱3,537
Documentary Stamp Tax (1.5%)
Buyer pays · 1.5% of selling price
₱884
Transfer Tax (0.5%)
Buyer pays · 0.5% of zonal value
₱295
Total Estimated Costs₱4,716

Based on BIR zonal value × 150 sqm. Actual amounts depend on selling price and local government rates.

Compute Your Exact Tax →

LandValue Intelligence Score™ LVIS™
PSA-based estimate

BIR Zonal

₱393/sqm

Tax floor

LVIS™ Score

₱491/sqm

Market estimate

PSA Factor

1.25x

2026 index

LVIS™ Score ₱491/sqm

Estimated market range for Palina

₱418/sqm — ₱565/sqm

Get your exact Palina valuation

Based on BIR zonal values + PSA 2026 construction index · Updated March 2026

🏠 Is your property in Palina underpriced?

BIR zonal value ≠ actual market value

BIR Tax Base

₱782/sqm

Est. Market Value

₱938 – ₱1,564/sqm

⚠ Selling at BIR rate on a 150 sqm lot? You could leave ₱23,000 on the table.

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Zonal Values in Palina

Street / VicinityClassificationZonal Value
ALL LOTSAgricultural - Cogon Land₱91/sqm
ALL LOTSAgricultural - Other₱178/sqm
ALL LOTSAgricultural - Pasture Land₱91/sqm
ALL LOTSCommercial Residential₱642/sqm
ALL LOTSCommercial Residential₱797/sqm
ALL LOTSCommercial Residential₱1,103/sqm
ALL LOTSMixed Use₱81/sqm
ALL LOTSMixed Use₱90/sqm
ALL LOTSMixed Use₱91/sqm
ALL LOTSMixed Use₱134/sqm
ALL LOTSMixed Use₱171/sqm
ALL LOTSMixed Use₱179/sqm
ALL LOTSMixed Use₱884/sqm
ALL LOTSResidential₱494/sqm
ALL LOTSResidential₱876/sqm

Property Classifications

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Nearby Barangays in Pugo

Ambalite Avg. zonal value: ₱333/sqm Ambangonan Avg. zonal value: ₱375/sqm Cares Avg. zonal value: ₱374/sqm Cuenca Avg. zonal value: ₱375/sqm Duplas Avg. zonal value: ₱380/sqm

Other Barangays in Pugo

Ambalite Ambangonan Cares Cuenca Duplas Maoasaoas Norte Maoasaoas Sur Poblacion East Poblacion West Road ** Cr** 2391 2657 1600 2524 Road A18 250 Road Cr 1625 2175 2600 1635 2388 Road Cr 550 Road Cr 550 737 749 600 743 Road Cr 550 737 756 600 747 Road Cr 550 737 763 600 750 Road Cr 550 737 856 600 797 Road Cr 550 737 864 600 801 Road Cr 550 737 872 600 805 Road Cr 650 Road Cr 650 870 1021 600 946 Road Cr 650 870 1030 800 950 San Luis Saytan Tavora East Tavora Proper

Other Cities in La Union

Agoo Aringay Bacnotan Bagulin Balaoan Bangar Bauang Burgos Caba Luna Naguilian Rosario San Fernando San Fernando City San Gabriel San Juan Santo Tomas Santol Sto. Tomas Sudipen Tubao

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