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ToolsZonal ValuesKalingaLuna

BIR Zonal Values in Luna

Kalinga, Cordillera Administrative Region · RDO 011 (Tabuk City, Kalinga)

Effective: 2021-01-02

Luna Zonal Value Highlights (2026)

Quick Summary: Luna has residential zonal values ranging from ₱82 to ₱593 per sqm based on BIR RDO 011 (Tabuk City, Kalinga).

Highest Commercial Value: ₱665/sqm — Along National Road, San Isidro Sur
Highest Residential Value: ₱593/sqm — Along National Road, San Isidro Sur
Most Affordable Entry Point: ₱82/sqm — All Other Lots (Non-Contiguous Area (NCA)), Calabigan
Barangays
22
Avg Residential
₱206
Residential Range
₱118.8-₱292.7
Total Zones
505

Barangays in Luna

22 barangays

Bacsay
Residential: ₱89 - ₱429.5
22 streets
Cagandungan
Residential: ₱83.5 - ₱403
22 streets
Calabigan
Residential: ₱82 - ₱165.5
21 streets
Cangisitan
Residential: ₱90 - ₱433
22 streets
Capagaypayan
Residential: ₱91 - ₱437.5
22 streets
Dagupan
Residential: ₱90 - ₱562.5
22 streets
Lappa
Residential: ₱86.5 - ₱414
22 streets
Luyon
Residential: ₱91 - ₱183.5
21 streets
Marag
Residential: ₱127 - ₱436.5
22 streets
Poblacion
Residential: ₱102.6 - ₱494
23 streets
Quirino
Residential: ₱91 - ₱568
22 streets
Salvacion
Residential: ₱86.5 - ₱175.5
21 streets
San Francisco
Residential: ₱88 - ₱550
23 streets
San Gregorio
Residential: ₱91 - ₱437.5
22 streets
San Isidro Norte
Residential: ₱86.5 - ₱414
22 streets
San Isidro Sur
Residential: ₱95.5 - ₱593
23 streets
San Sebastian
Residential: ₱86.5 - ₱415
22 streets
Santa Lina
Residential: ₱91 - ₱568
22 streets
Shalom
Residential: ₱89 - ₱429.5
22 streets
Tumog
Residential: ₱91 - ₱568
22 streets
Turod
Residential: ₱89 - ₱429.5
22 streets
Zumigui
Residential: ₱87.5 - ₱175.5
21 streets

Other Cities in Kalinga

Rizal₱350/sqmCity of Tabuk₱344/sqmSanta Marcela₱280/sqmPinukpuk₱200/sqmPasil₱199/sqm
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 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:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

Data Source: Bureau of Internal Revenue (BIR), Philippines

Legal Basis: Section 6(E) of NIRC of 1997, as amended by RA 10963 (TRAIN Law)

BIR Zonal Values Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.