BIR Zonal Values in Apatan
Pinukpuk, Kalinga
Along National Road
Apatan
ALONG PROVINCIAL ROAD
Inapatan
ALONG PROVINCIAL ROAD
Inapatan
ALL LOTS
Inapatan
ALONG PROVINCIAL ROAD
Inapatan
ALL LOTS
Inapatan
ALONG BARANGAY ROAD
Inapatan
ALL LOTS
San Isidro Inapatan
INTERIOR
Inapatan
INTERIOR
San Isidro Inapatan
INTERIOR
Inapatan
Along Barangay Road
Apatan
ALONG PROVINCIAL ROAD
Inapatan
INTERIOR
Inapatan
INTERIOR
Inapatan
INTERIOR
Inapatan
INTERIOR
Inapatan
INTERIOR
Inapatan
INTERIOR
Inapatan
All Other Lots
Apatan
All Other Lots
Apatan
All Other Lots
Apatan
All Other Lots
Apatan
INTERIOR
San Isidro Inapatan
INTERIOR
San Isidro Inapatan
INTERIOR
San Isidro Inapatan
INTERIOR
San Isidro Inapatan
INTERIOR
San Isidro Inapatan
INTERIOR
San Isidro Inapatan
INTERIOR
San Isidro Inapatan
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
Along National Road | Apatan | N/A | ₱586/sqm |
ALONG PROVINCIAL ROAD | Inapatan | Institutional | ₱4,850/sqm |
ALONG PROVINCIAL ROAD | Inapatan | Commercial Regular | ₱4,850/sqm |
ALL LOTS | Inapatan | Residential Regular | ₱3,375/sqm |
ALONG PROVINCIAL ROAD | Inapatan | Residential Regular | ₱3,020/sqm |
ALL LOTS | Inapatan | Cemetery Lot | ₱2,650/sqm |
ALONG BARANGAY ROAD | Inapatan | Residential Regular | ₱2,645/sqm |
ALL LOTS | San Isidro Inapatan | Residential Regular | ₱2,615/sqm |
INTERIOR | Inapatan | Residential Regular | ₱2,425/sqm |
INTERIOR | San Isidro Inapatan | Residential Regular | ₱2,400/sqm |
INTERIOR | Inapatan | Agricultural Class 40 | ₱1,650/sqm |
Along Barangay Road | Apatan | N/A | ₱147/sqm |
ALONG PROVINCIAL ROAD | Inapatan | Cemetery Lot | ₱1,080/sqm |
INTERIOR | Inapatan | Agricultural Class 2 | ₱0/sqm |
INTERIOR | Inapatan | Agricultural Class 3 | ₱0/sqm |
INTERIOR | Inapatan | Agricultural Class 1 | ₱0/sqm |
INTERIOR | Inapatan | Agricultural Class 12 | ₱0/sqm |
INTERIOR | Inapatan | Agricultural Class 17 | ₱0/sqm |
INTERIOR | Inapatan | Agricultural Class 4 | ₱0/sqm |
All Other Lots | Apatan | Residential Regular | ₱0/sqm |
All Other Lots | Apatan | Agricultural Class 10 | ₱0/sqm |
All Other Lots | Apatan | Agricultural Class 15 | ₱0/sqm |
All Other Lots | Apatan | Agricultural Class 50 | ₱0/sqm |
INTERIOR | San Isidro Inapatan | Agricultural Class 1 | ₱0/sqm |
INTERIOR | San Isidro Inapatan | Agricultural Class 2 | ₱0/sqm |
INTERIOR | San Isidro Inapatan | Agricultural Class 3 | ₱0/sqm |
INTERIOR | San Isidro Inapatan | Agricultural Class 4 | ₱0/sqm |
INTERIOR | San Isidro Inapatan | Agricultural Class 7 | ₱0/sqm |
INTERIOR | San Isidro Inapatan | Agricultural Class 12 | ₱0/sqm |
INTERIOR | San Isidro Inapatan | Agricultural Class 26 | ₱0/sqm |
About BIR Zonal Values
The Bureau of Internal Revenue (BIR) publishes per-square-meter zonal value rates for barangays across the Philippines. These values are used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions, whichever is higher between the gross selling price and the BIR zonal value.
Zonal classifications include Residential (R1, R2, R3), Commercial (C1-C5), Industrial (I), and Agricultural codes. Each classification corresponds to a different per-square-meter floor rate set by the local Revenue District Office (RDO).
Frequently Asked Questions
What are BIR zonal values in Apatan, Pinukpuk?
BIR zonal values in Apatan, Pinukpuk are per-square-meter rates published by the Bureau of Internal Revenue's Revenue District Office. They are the floor used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions in this area.
Are zonal values in Apatan, Pinukpuk the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Apatan, Pinukpuk can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.
