BIR Zonal Values in Apayao
San Gabriel, La Union
POULTRY/ PIGGERY
Apayao
ALL LOTS
Apayao
POULTRY/ PIGGERY
Apayao
INTERIOR
Apayao
PROVINCIAL ROAD
Mapayao
PROVINCIAL ROAD
Mapayao
ALL LOTS
Apayao
AGRICULTURAL LOTS
Mapayao
INTERIOR
Apayao
BARANGAY ROAD
Mapayao
INTERIOR
Mapayao
POULTRY/ PIGGERY
Apayao
POULTRY/ PIGGERY
Apayao
ALL OTHER STREETS
Mapayao
INTERIOR
Mapayao
ALL LOTS
Apayao
GENERAL PURPOSE
Mapayao
AGRICULTURAL LOTS
Mapayao
AGRICULTURAL LOTS
Mapayao
AGRICULTURAL LOTS
Mapayao
AGRICULTURAL LOTS
Mapayao
AGRICULTURAL LOTS
Mapayao
AGRICULTURAL LOTS
Mapayao
AGRICULTURAL LOTS
Mapayao
AGRICULTURAL LOTS
Mapayao
AGRICULTURAL LOTS
Mapayao
AGRICULTURAL LOTS
Mapayao
AGRICULTURAL LOTS
Mapayao
AGRICULTURAL LOTS
Mapayao
INTERIOR
Mapayao
AGRICULTURAL LOTS
Mapayao
ALL LOTS
Apayao
INTERIOR
Apayao
INTERIOR
Apayao
INTERIOR
Apayao
INTERIOR
Apayao
INTERIOR
Apayao
INTERIOR
Apayao
INTERIOR
Apayao
ALL LOTS
Apayao
ALL LOTS
Apayao
ALL LOTS
Apayao
ALL LOTS
Apayao
ALL LOTS
Apayao
ALL LOTS
Apayao
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
POULTRY/ PIGGERY | Apayao | Industrial | ₱500/sqm |
ALL LOTS | Apayao | Commercial Regular | ₱450/sqm |
POULTRY/ PIGGERY | Apayao | Institutional | ₱430/sqm |
INTERIOR | Apayao | Commercial Regular | ₱400/sqm |
PROVINCIAL ROAD | Mapayao | Commercial Regular | ₱400/sqm |
PROVINCIAL ROAD | Mapayao | Residential Regular | ₱300/sqm |
ALL LOTS | Apayao | Residential Regular | ₱300/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 6 | ₱260/sqm |
INTERIOR | Apayao | Residential Regular | ₱250/sqm |
BARANGAY ROAD | Mapayao | Residential Regular | ₱200/sqm |
INTERIOR | Mapayao | Residential Regular | ₱200/sqm |
POULTRY/ PIGGERY | Apayao | N/A | ₱192/sqm |
POULTRY/ PIGGERY | Apayao | N/A | ₱160/sqm |
ALL OTHER STREETS | Mapayao | Residential Regular | ₱150/sqm |
INTERIOR | Mapayao | Residential Regular | ₱150/sqm |
ALL LOTS | Apayao | N/A | ₱105/sqm |
GENERAL PURPOSE | Mapayao | General Purposes | ₱100/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 14 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 15 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 16 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 23 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 47 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 48 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 50 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 13 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 4 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 5 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 2 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 1 | ₱0/sqm |
INTERIOR | Mapayao | Agricultural Class 1 | ₱0/sqm |
AGRICULTURAL LOTS | Mapayao | Agricultural Class 3 | ₱0/sqm |
ALL LOTS | Apayao | Agricultural Class 2 | ₱0/sqm |
INTERIOR | Apayao | Agricultural Class 1 | ₱0/sqm |
INTERIOR | Apayao | Agricultural Class 2 | ₱0/sqm |
INTERIOR | Apayao | Agricultural Class 6 | ₱0/sqm |
INTERIOR | Apayao | Agricultural Class 12 | ₱0/sqm |
INTERIOR | Apayao | Agricultural Class 15 | ₱0/sqm |
INTERIOR | Apayao | Agricultural Class 36 | ₱0/sqm |
INTERIOR | Apayao | Agricultural Class 41 | ₱0/sqm |
ALL LOTS | Apayao | Agricultural Class 6 | ₱0/sqm |
ALL LOTS | Apayao | Agricultural Class 1 | ₱0/sqm |
ALL LOTS | Apayao | Agricultural Class 12 | ₱0/sqm |
ALL LOTS | Apayao | Agricultural Class 15 | ₱0/sqm |
ALL LOTS | Apayao | Agricultural Class 36 | ₱0/sqm |
ALL LOTS | Apayao | Agricultural Class 41 | ₱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 Apayao, San Gabriel?
BIR zonal values in Apayao, San Gabriel 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 Apayao, San Gabriel the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Apayao, San Gabriel can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.
