BIR Zonal Values in Luna
Gubat, Sorsogon
ALL LOTS
Luna-Candol (Pob.)
NATIONAL HIGHWAY
Catalunan Pequeño
JAYME ST
Luna
GRANVILLE SUBDIVISION
Catalunan Pequeño
Other Agricultural Lands
Catalunan Grande
HECHANOVA ST
Luna
RUBY SUBD. PHASE II
Catalunan Grande
RUBY SUBD.
Catalunan Grande
Mango
Catalunan Pequeño
Coffee
Catalunan Pequeño
Ipil-ipil
Catalunan Pequeño
Sorghum
Catalunan Pequeño
Rubber Land
Catalunan Pequeño
Bamboo Land
Catalunan Pequeño
Durian
Catalunan Pequeño
Cacao
Catalunan Pequeño
Corn Land
Catalunan Pequeño
(LOCAL)-Banana
Catalunan Pequeño
Pineapple Land
Catalunan Pequeño
Orchard
Catalunan Pequeño
Abaca Land
Catalunan Pequeño
Coco Land
Catalunan Pequeño
Riceland Unirrigated
Catalunan Pequeño
Riceland Irrigated
Catalunan Pequeño
(FORMERLY ALL OTHER STREETS)
Luna-Candol (Pob.)
ALL LOTS
Antonio Luna
GRANDE
Catalunan Grande
URBAN EAST (ALTEZA GRANDE)
Catalunan Grande
LUNA ST
Luna
ALL LOTS
Lunang
Serenity (NEW)
Catalunan Pequeño
Park Villas/Uraya (NEW)
Catalunan Grande
Interior Lots
Rizaluna
PROF. JAMAEL LUCMAN ST./MSU BARRIO SALAM
Dimaluna
ALL LOTS
Nalunao
INTERIOR
Dimaluna
Barangay Road
General Luna
Ipil-ipil
Catalunan Grande
Riceland Unirrigated
Catalunan Grande
Coco Land
Catalunan Grande
Mango
Catalunan Grande
Bamboo Land
Catalunan Grande
Rubber Land
Catalunan Grande
Sorghum
Catalunan Grande
Coffee
Catalunan Grande
Abaca Land
Catalunan Grande
Orchard
Catalunan Grande
(LOCAL)-Banana
Catalunan Grande
(EXPORT)-Banana
Catalunan Grande
Corn Land
Catalunan Grande
Cacao
Catalunan Grande
Durian
Catalunan Grande
All Lots
Rizaluna
Riceland Irrigated
Catalunan Grande
NATIONAL HIGHWAY
Dimaluna
RESEDENCIA DEL RIO
Catalunan Pequeño
GRANDE
Catalunan Grande
ALL LOTS
Lunang
ALL LOTS
Lunang
VILLA MONTE MARIA
Catalunan Grande
WELL SPRING HIGHLANDS I, II, & III
Catalunan Pequeño
GRANDE
Catalunan Grande
Other Agricultural Lands
Catalunan Pequeño
CORNER V. DEMETRIA - BRGY NABITASAN BDRY (CORNER V. DEMETRIA - BRIDGE)
Luna
DAVAO-BUKIDNON ROAD
Catalunan Pequeño
ALL LOTS
Luna Weste
ALL LOTS
Luna Este
PAG-IBIG HEIGHTS
Catalunan Grande
MONTE MARIA (DONA CARMEN SORIANO SUBD.)
Catalunan Grande
ALL OTHER LOTS / STREETS
Luna
SANTIAGO HEIGHTS (KISAN LU)
Catalunan Grande
ALL OTHER LOTS / STREETS
Luna
ALL LOTS
Nalunao
WELL SPRING SUBD. PHASE I, II & III (CATALUNAN PEQUENO)
Catalunan Pequeño
SKYLINE SUBDIVISION III (TRANSFERRED TO MATINA PANGI)
Catalunan Grande
MALIGAYA VILLAGE (ESPOLONG)
Catalunan Pequeño
ALL LOTS
Luna
SKYLINE SUBDIVISION (ST. FRANCIS XAVIER SUBD)
Catalunan Grande
PRIMELAND
Catalunan Grande
ALL OTHER LOTS
Luna
ALL LOTS
Calunasan
VERSARE SUBD.
Catalunan Pequeño
ELENITA HEIGHTS
Catalunan Grande
ALL STREET
Luna-Candol (Pob.)
ELENITA HEIGHTS SUBD. PAHSE II (ALTERDE PORTION)
Catalunan Grande
ELENITA HEIGHTS GARDEN VILLAS
Catalunan Grande
PAG-IBIG HOMES SUBDIVISION (PAG-IBIG SUBDIVISION)
Catalunan Grande
DECA HOMES
Catalunan Grande
SAMANTHA HOMES
Catalunan Pequeño
SABANG ROAD
Gen. Luna
MSU HEIGHTS SUBDIVISION (DIMALNA)
Dimaluna
BARANGAY ROAD
Dimaluna
ALL LOTS COVERED BY 1ST TO 8TH STREET
Dimaluna
ALL OTHER LOTS
Luna
**
Gen. Luna
Barangay Road
General Luna
ALONG NATIONAL ROADS
Lunas
MONTE MARIA VILLAGE II
Catalunan Grande
PAG-IBIG COUNTRY HOMES
Catalunan Pequeño
Junction Talubin-Barlig
Lunas
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
ALL LOTS | Luna-Candol (Pob.) | Commercial Regular | ₱9,700/sqm |
NATIONAL HIGHWAY | Catalunan Pequeño | Commercial Regular | ₱9,600/sqm |
JAYME ST | Luna | Residential Regular | ₱9,500/sqm |
GRANVILLE SUBDIVISION | Catalunan Pequeño | Residential Regular | ₱9,400/sqm |
Other Agricultural Lands | Catalunan Grande | Agricultural Class 50 | ₱910/sqm |
HECHANOVA ST | Luna | Residential Regular | ₱9,000/sqm |
RUBY SUBD. PHASE II | Catalunan Grande | Residential Regular | ₱8,900/sqm |
RUBY SUBD. | Catalunan Grande | Residential Regular | ₱8,900/sqm |
Mango | Catalunan Pequeño | Agricultural Class 23 | ₱890/sqm |
Coffee | Catalunan Pequeño | Agricultural Class 48 | ₱890/sqm |
Ipil-ipil | Catalunan Pequeño | Agricultural Class 44 | ₱890/sqm |
Sorghum | Catalunan Pequeño | Agricultural Class 43 | ₱890/sqm |
Rubber Land | Catalunan Pequeño | Agricultural Class 35 | ₱890/sqm |
Bamboo Land | Catalunan Pequeño | Agricultural Class 26 | ₱890/sqm |
Durian | Catalunan Pequeño | Agricultural Class 21 | ₱890/sqm |
Cacao | Catalunan Pequeño | Agricultural Class 19 | ₱890/sqm |
Corn Land | Catalunan Pequeño | Agricultural Class 16 | ₱890/sqm |
(LOCAL)-Banana | Catalunan Pequeño | Agricultural Class 14 | ₱890/sqm |
Pineapple Land | Catalunan Pequeño | Agricultural Class 13 | ₱890/sqm |
Orchard | Catalunan Pequeño | Agricultural Class 12 | ₱890/sqm |
Abaca Land | Catalunan Pequeño | Agricultural Class 11 | ₱890/sqm |
Coco Land | Catalunan Pequeño | Agricultural Class 4 | ₱890/sqm |
Riceland Unirrigated | Catalunan Pequeño | Agricultural Class 2 | ₱890/sqm |
Riceland Irrigated | Catalunan Pequeño | Agricultural Class 1 | ₱890/sqm |
(FORMERLY ALL OTHER STREETS) | Luna-Candol (Pob.) | Commercial Regular | ₱8,800/sqm |
ALL LOTS | Antonio Luna | Residential Regular | ₱875/sqm |
GRANDE | Catalunan Grande | Commercial Regular | ₱8,600/sqm |
URBAN EAST (ALTEZA GRANDE) | Catalunan Grande | Residential Regular | ₱8,600/sqm |
LUNA ST | Luna | Residential Regular | ₱8,500/sqm |
ALL LOTS | Lunang | Commercial Regular | ₱850/sqm |
Serenity (NEW) | Catalunan Pequeño | Residential Regular | ₱8,300/sqm |
Park Villas/Uraya (NEW) | Catalunan Grande | Residential Regular | ₱8,200/sqm |
Interior Lots | Rizaluna | N/A | ₱813/sqm |
PROF. JAMAEL LUCMAN ST./MSU BARRIO SALAM | Dimaluna | Institutional | ₱8,000/sqm |
ALL LOTS | Nalunao | Commercial Regular | ₱800/sqm |
INTERIOR | Dimaluna | Residential Regular | ₱800/sqm |
Barangay Road | General Luna | Residential Regular | ₱800/sqm |
Ipil-ipil | Catalunan Grande | Agricultural Class 44 | ₱750/sqm |
Riceland Unirrigated | Catalunan Grande | Agricultural Class 2 | ₱750/sqm |
Coco Land | Catalunan Grande | Agricultural Class 4 | ₱750/sqm |
Mango | Catalunan Grande | Agricultural Class 23 | ₱750/sqm |
Bamboo Land | Catalunan Grande | Agricultural Class 26 | ₱750/sqm |
Rubber Land | Catalunan Grande | Agricultural Class 35 | ₱750/sqm |
Sorghum | Catalunan Grande | Agricultural Class 43 | ₱750/sqm |
Coffee | Catalunan Grande | Agricultural Class 48 | ₱750/sqm |
Abaca Land | Catalunan Grande | Agricultural Class 11 | ₱750/sqm |
Orchard | Catalunan Grande | Agricultural Class 12 | ₱750/sqm |
(LOCAL)-Banana | Catalunan Grande | Agricultural Class 14 | ₱750/sqm |
(EXPORT)-Banana | Catalunan Grande | Agricultural Class 14 | ₱750/sqm |
Corn Land | Catalunan Grande | Agricultural Class 16 | ₱750/sqm |
Cacao | Catalunan Grande | Agricultural Class 19 | ₱750/sqm |
Durian | Catalunan Grande | Agricultural Class 21 | ₱750/sqm |
All Lots | Rizaluna | N/A | ₱750/sqm |
Riceland Irrigated | Catalunan Grande | Agricultural Class 1 | ₱750/sqm |
NATIONAL HIGHWAY | Dimaluna | Residential Regular | ₱750/sqm |
RESEDENCIA DEL RIO | Catalunan Pequeño | Residential Regular | ₱7,400/sqm |
GRANDE | Catalunan Grande | Industrial | ₱7,200/sqm |
ALL LOTS | Lunang | Institutional | ₱700/sqm |
ALL LOTS | Lunang | Industrial | ₱700/sqm |
VILLA MONTE MARIA | Catalunan Grande | Residential Regular | ₱6,800/sqm |
WELL SPRING HIGHLANDS I, II, & III | Catalunan Pequeño | Residential Regular | ₱6,800/sqm |
GRANDE | Catalunan Grande | Institutional | ₱6,600/sqm |
Other Agricultural Lands | Catalunan Pequeño | Agricultural Class 50 | ₱660/sqm |
CORNER V. DEMETRIA - BRGY NABITASAN BDRY (CORNER V. DEMETRIA - BRIDGE) | Luna | Residential Regular | ₱6,500/sqm |
DAVAO-BUKIDNON ROAD | Catalunan Pequeño | Residential Regular | ₱6,400/sqm |
ALL LOTS | Luna Weste | Residential Regular | ₱640/sqm |
ALL LOTS | Luna Este | Residential Regular | ₱640/sqm |
PAG-IBIG HEIGHTS PAG-IBIG HEIGHTS | Catalunan Grande | Residential Regular | ₱6,300/sqm |
MONTE MARIA (DONA CARMEN SORIANO SUBD.) | Catalunan Grande | Residential Regular | ₱6,000/sqm |
ALL OTHER LOTS / STREETS | Luna | Residential Regular | ₱6,000/sqm |
SANTIAGO HEIGHTS (KISAN LU) SANTIAGO HEIGHTS (KISAN LU) | Catalunan Grande | Residential Regular | ₱6,000/sqm |
ALL OTHER LOTS / STREETS | Luna | Residential Regular | ₱6,000/sqm |
ALL LOTS | Nalunao | Residential Regular | ₱600/sqm |
WELL SPRING SUBD. PHASE I, II & III (CATALUNAN PEQUENO) | Catalunan Pequeño | Residential Regular | ₱5,900/sqm |
SKYLINE SUBDIVISION III (TRANSFERRED TO MATINA PANGI) | Catalunan Grande | Residential Regular | ₱5,800/sqm |
MALIGAYA VILLAGE (ESPOLONG) | Catalunan Pequeño | Residential Regular | ₱5,600/sqm |
ALL LOTS | Luna | General Purposes | ₱560/sqm |
SKYLINE SUBDIVISION (ST. FRANCIS XAVIER SUBD) | Catalunan Grande | Residential Regular | ₱5,500/sqm |
PRIMELAND | Catalunan Grande | Residential Regular | ₱5,500/sqm |
ALL OTHER LOTS | Luna | Agricultural Class 6 | ₱550/sqm |
ALL LOTS | Calunasan | Commercial Regular | ₱550/sqm |
VERSARE SUBD. | Catalunan Pequeño | Residential Regular | ₱5,400/sqm |
ELENITA HEIGHTS ELENITA HEIGHTS | Catalunan Grande | Residential Regular | ₱5,300/sqm |
ALL STREET | Luna-Candol (Pob.) | Commercial Regular | ₱525/sqm |
ELENITA HEIGHTS SUBD. PAHSE II (ALTERDE PORTION) ELENITA HEIGHTS SUBD. PAHSE II (ALTERDE PORTION) | Catalunan Grande | Residential Regular | ₱5,200/sqm |
ELENITA HEIGHTS GARDEN VILLAS ELENITA HEIGHTS GARDEN VILLAS | Catalunan Grande | Residential Regular | ₱5,200/sqm |
PAG-IBIG HOMES SUBDIVISION (PAG-IBIG SUBDIVISION) | Catalunan Grande | Residential Regular | ₱5,100/sqm |
DECA HOMES | Catalunan Grande | Residential Regular | ₱5,100/sqm |
SAMANTHA HOMES | Catalunan Pequeño | Residential Regular | ₱5,000/sqm |
SABANG ROAD | Gen. Luna | Commercial Regular | ₱5,000/sqm |
MSU HEIGHTS SUBDIVISION (DIMALNA) MSU HEIGHTS SUBDIVISION (DIMALNA) | Dimaluna | Residential Regular | ₱5,000/sqm |
BARANGAY ROAD | Dimaluna | Residential Regular | ₱5,000/sqm |
ALL LOTS COVERED BY 1ST TO 8TH STREET | Dimaluna | Residential Regular | ₱5,000/sqm |
ALL OTHER LOTS | Luna | General Purposes | ₱500/sqm |
** | Gen. Luna | Agricultural Class 50 | ₱500/sqm |
Barangay Road | General Luna | General Purposes | ₱500/sqm |
ALONG NATIONAL ROADS | Lunas | Commercial Regular | ₱490/sqm |
MONTE MARIA VILLAGE II | Catalunan Grande | Residential Regular | ₱4,900/sqm |
PAG-IBIG COUNTRY HOMES | Catalunan Pequeño | Residential Regular | ₱4,800/sqm |
Junction Talubin-Barlig | Lunas | Industrial | ₱475/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 Luna, Gubat?
BIR zonal values in Luna, Gubat 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 Luna, Gubat the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Luna, Gubat can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.
