BIR Zonal Values in Santa Lina
Luna, Apayao
Along National Road
Santa Lina
Along Barangay Road
Santa Lina
All Other Lots
Santa Lina
All Other Lots
Santa Lina
All Other Lots
Santa Lina
All Other Lots
Santa Lina
All Other Lots
Santa Lina
All Other Lots
Santa Lina
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
Along National Road | Santa Lina | N/A | ₱637/sqm |
Along Barangay Road | Santa Lina | N/A | ₱248/sqm |
All Other Lots | Santa Lina | Residential Regular | ₱122/sqm |
All Other Lots | Santa Lina | Agricultural Class 6 | ₱0/sqm |
All Other Lots | Santa Lina | Agricultural Class 10 | ₱0/sqm |
All Other Lots | Santa Lina | Agricultural Class 15 | ₱0/sqm |
All Other Lots | Santa Lina | Agricultural Class 36 | ₱0/sqm |
All Other Lots | Santa Lina | Agricultural Class 50 | ₱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 Santa Lina, Luna?
BIR zonal values in Santa Lina, Luna 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 Santa Lina, Luna the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Santa Lina, Luna can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.