BIR Zonal Values in Brgy. San Sebastian, Luna
San Sebastian is a barangay in Luna, Apayao with 22 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 San Sebastian. The average residential zonal value across classified streets is ₱198/sqm (median ₱145/sqm). Street-level residential values range from ₱86.5 to ₱415 per square meter. The highest-valued residential street is Along National Road at ₱415/sqm. Commercial zonal values reach up to ₱479/sqm. The majority of classified streets (81.8%) 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 San Sebastian.
Luna, 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 1408105012
San Sebastian Zonal Value Summary (2026)
- Avg. Residential
- ₱198
- /sqm
- Avg. Commercial
- ₱357
- /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 ₱115 and ₱174.5.
- Streets
- 22
- Median Residential
- ₱145
- Residential Range
- ₱86.5-₱415
- Avg Commercial
- ₱357
CGT + DST
Estimate Your Property Tax in San Sebastian
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Property Type
Based on San Sebastian barangay-level residential value of ₱198/sqm
Zonal Basis
100 sqm x ₱198
₱19,800
- Capital Gains Tax (6%)
- ₱1,188
- Documentary Stamp Tax (1.5%)
- ₱297
Estimated Total (CGT + DST)
₱1,485
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. San Sebastian?
Rankings
Street Rankings
Top 4 Highest Residential
- 1Along National Road₱415/sqm
- 2Along Barangay Road₱174.5/sqm
- 3All Other Lots(Interior Lots)₱115/sqm
- 4All Other Lots(Non-Contiguous Area (Nca))₱86.5/sqm
Top 4 Most Affordable
- 1All Other Lots(Non-Contiguous Area (Nca))₱86.5/sqm
- 2All Other Lots(Interior Lots)₱115/sqm
- 3Along Barangay Road₱174.5/sqm
- 4Along National Road₱415/sqm
Top 2 Commercial Streets
- 1Along National Road₱479/sqm
- 2Along Barangay Road₱235/sqm
Zone Type Distribution
- Agricultural18 of 22 streets (81.8%)
- Residential4 of 22 streets (18.2%)
- Commercial2 of 22 streets (9.1%)
Full schedule
Zonal Values by Street
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| San Sebastian | - | - | - |
Along National Road | ₱415 | ₱479 | - |
Along Barangay Road | ₱174.5 | ₱235 | - |
All Other Lots(Interior Lots) | ₱115 | - | - |
All Other Lots(Non-Contiguous Area (Nca)) | ₱86.5 | - | - |
Agricultural Lot(Riceland Irrigated) | - | - | - |
Agricultural Lot(Fishpond) | - | - | - |
Agricultural Lot(Riceland Unirrigated) | - | - | - |
Agricultural Lot(Coffee Land) | - | - | - |
Agricultural Lot(Corn Land) | - | - | - |
Agricultural Lot(Coconut Land) | - | - | - |
Agricultural Lot(Metallic Mineral Land) | - | - | - |
Agricultural Lot(Non Metallic Mineral Land) | - | - | - |
Agricultural Lot(Forest Land/ Timber) | - | - | - |
Agricultural Lot(Upland) | - | - | - |
Agricultural Lot(Citrus Land) | - | - | - |
Agricultural Lot(Banana Land) | - | - | - |
Agricultural Lot(Sugar Land) | - | - | - |
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 San Sebastian
What is the BIR zonal value in San Sebastian, Luna?
Which street has the highest zonal value in San Sebastian?
What is the most affordable zonal value in San Sebastian?
How much is the capital gains tax for property in San Sebastian?
How many streets have BIR zonal values in San Sebastian?
What is the commercial zonal value in San Sebastian?
Other Barangays in Luna
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 San Sebastian, Luna.
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.