BIR Zonal Values in Brgy. Luttuacan, Kabugao
Luttuacan is a barangay in Kabugao, Apayao with 23 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 011 (Tabuk City, Kalinga), based on the BIR Department Order covering Luttuacan. The average residential zonal value across classified streets is ₱127/sqm (median ₱87.3/sqm). Street-level residential values range from ₱52.2 to ₱244.3 per square meter. The highest-valued residential street is Along National Road at ₱244.3/sqm. Commercial zonal values reach up to ₱283.8/sqm. The majority of classified streets (78.3%) carry agricultural zoning. These values are used by the BIR as the minimum basis for computing capital gains tax and documentary stamp tax on property transactions in Luttuacan.
Kabugao, Apayao · RDO 011 (Tabuk City, Kalinga)
Data last verified 2026-10-14 · see recent updates
DO 40-2020 · BIR schedule effectivity: 2021-01-02
PSGC 1408104013
Luttuacan Zonal Value Summary (2026)
- Avg. Residential
- ₱127
- /sqm
- Avg. Commercial
- ₱211
- /sqm
- Industrial
- -
- none classified
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Half the streets sit between ₱60.3 and ₱191.1.
- Streets
- 23
- Median Residential
- ₱87.3
- Residential Range
- ₱52.2-₱244.3
- Avg Commercial
- ₱211
CGT + DST
Estimate Your Property Tax in Luttuacan
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on Luttuacan barangay-level residential value of ₱127/sqm
Zonal Basis
100 sqm x ₱127
₱12,700
- Capital Gains Tax (6%)
- ₱762
- Documentary Stamp Tax (1.5%)
- ₱191
Estimated Total (CGT + DST)
₱953
Planning to sell this property? We'll handle everything: pricing, buyers, taxes.
This is an estimate based on the BIR zonal value only. Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Transfer tax (varies by LGU) and other fees are not included. Consult a licensed tax professional for exact computations.
What brings you to Brgy. Luttuacan?
Rankings
Street Rankings
Top 5 Highest Residential
- 1Along National Road₱244.3/sqm
- 2Along Provincial Road(Pob.-Luttuacan)₱191.1/sqm
- 3Along Barangay Road(Pob.-Luttuacan)₱87.3/sqm
- 4All Other Lots(Interior Lots)₱60.3/sqm
- 5All Other Lots(Non-Contiguous Area (Nca))₱52.2/sqm
Top 5 Most Affordable
- 1All Other Lots(Non-Contiguous Area (Nca))₱52.2/sqm
- 2All Other Lots(Interior Lots)₱60.3/sqm
- 3Along Barangay Road(Pob.-Luttuacan)₱87.3/sqm
- 4Along Provincial Road(Pob.-Luttuacan)₱191.1/sqm
- 5Along National Road₱244.3/sqm
Top 3 Commercial Streets
- 1Along National Road₱283.8/sqm
- 2Along Provincial Road(Pob.-Luttuacan)₱225/sqm
- 3Along Barangay Road(Pob.-Luttuacan)₱123.3/sqm
Zone Type Distribution
- Agricultural18 of 23 streets (78.3%)
- Residential5 of 23 streets (21.7%)
- Commercial3 of 23 streets (13%)
By area
Streets by Vicinity
Pob.-Luttuacan
2 streets | Avg ₱139/sqm
- Along Provincial Road₱191.1
- Along Barangay Road₱87.3
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Luttuacan | - | - | - |
Along National Road | ₱244.3 | ₱283.8 | - |
Along Provincial Road(Pob.-Luttuacan) | ₱191.1 | ₱225 | - |
Along Barangay Road(Pob.-Luttuacan) | ₱87.3 | ₱123.3 | - |
All Other Lots(Interior Lots) | ₱60.3 | - | - |
All Other Lots(Non-Contiguous Area (Nca)) | ₱52.2 | - | - |
Agricultural Lot(Riceland Irrigated) | - | - | - |
Agricultural Lot(Fishpond) | - | - | - |
Agricultural Lot(Riceland Unirrigated) | - | - | - |
Agricultural Lot(Corn Land) | - | - | - |
Agricultural Lot(Coffee Land) | - | - | - |
Agricultural Lot(Coconut Land) | - | - | - |
Agricultural Lot(Metallic Mineral Land) | - | - | - |
Agricultural Lot(Non Metallic Mineral Land) | - | - | - |
Agricultural Lot(Upland) | - | - | - |
Agricultural Lot(Citrus Land) | - | - | - |
Agricultural Lot(Banana Land) | - | - | - |
Agricultural Lot(Sugar Land) | - | - | - |
Agricultural Lot(Forest Land / Timber) | - | - | - |
Agricultural Lot(Pasture Land) | - | - | - |
Agricultural Lot(Tobacco Land) | - | - | - |
Agricultural Lot(Vegetable Land) | - | - | - |
Agricultural Lot(Cogon Land) | - | - | - |
Agricultural Lot(Other Agricultural Land) | - | - | - |
FAQ
Frequently Asked Questions about Luttuacan
What is the BIR zonal value in Luttuacan, Kabugao?
Which street has the highest zonal value in Luttuacan?
What is the most affordable zonal value in Luttuacan?
How much is the capital gains tax for property in Luttuacan?
How many streets have BIR zonal values in Luttuacan?
What is the commercial zonal value in Luttuacan?
Method and law
About These Values
These zonal values are published by BIR RDO 011 (Tabuk City, Kalinga) and represent the minimum taxable value per square meter for properties in Luttuacan, Kabugao.
When computing taxes, the BIR uses whichever is higher: the selling price/fair market value or the zonal value. These values are used for:
- 6%Capital Gains Tax (6%)
- 1.5%Documentary Stamp Tax (1.5%)
- LGUTransfer Tax (varies by LGU)
Source RDONot necessarily where you file
Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.
Data Source: Bureau of Internal Revenue (BIR), Philippines
Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)
Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.