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ToolsZonal ValuesKalingaPinukpukApatan

BIR Zonal Values in Apatan

Pinukpuk, Kalinga · RDO 011 (Tabuk City, Kalinga)

Effective: 2021-01-02

Apatan Zonal Value Summary (2026)

Apatan is a barangay in Pinukpuk, Kalinga with 18 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱203 per square meter. Street-level residential values range from ₱85 to ₱483.8 per square meter, with a median of ₱122/sqm. The highest-valued residential street is Along National Road at ₱483.8/sqm. Commercial zonal values reach up to ₱585.9/sqm. The majority of classified streets (77.8%) 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 Apatan.

Residential
₱203
/sqm
Commercial
₱395
/sqm
Industrial
-
Estimate Your Property Tax in Apatan

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

Based on Apatan barangay-level residential value of ₱203/sqm

Zonal Basis
₱20,300
100 sqm x ₱203
Capital Gains Tax (6%)
₱1,218
Documentary Stamp Tax (1.5%)
₱305
Estimated Total (CGT + DST)
₱1,523

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.

Zone Type Distribution

Agricultural14 of 18 streets (77.8%)
Residential4 of 18 streets (22.2%)
Commercial2 of 18 streets (11.1%)

Street Rankings

Top 4 Highest Residential
  1. 1.Along National Road(National Rd. > to Apatan Barangay Hall > Allaguia Barangay Boundary >Taga-Poblacion Barangay Boundary)₱483.8/sqm
  2. 2.Along Barangay Road(no applicable)₱147.4/sqm
  3. 3.All Other Lots(Interior Lots)₱97.5/sqm
  4. 4.All Other Lots(Non-Contiguous Area (NCA))₱85/sqm
Top 4 Most Affordable
  1. 1.All Other Lots(Non-Contiguous Area (NCA))₱85/sqm
  2. 2.All Other Lots(Interior Lots)₱97.5/sqm
  3. 3.Along Barangay Road(no applicable)₱147.4/sqm
  4. 4.Along National Road(National Rd. > to Apatan Barangay Hall > Allaguia Barangay Boundary >Taga-Poblacion Barangay Boundary)₱483.8/sqm
Top 2 Commercial Streets
  1. 1.Along National Road(National Rd. > to Apatan Barangay Hall > Allaguia Barangay Boundary >Taga-Poblacion Barangay Boundary)₱585.9/sqm
  2. 2.Along Barangay Road(no applicable)₱203.3/sqm
Streets
18
Median Residential
₱122
Residential Range
₱85-₱483.8
Avg Commercial
₱395

Zonal Values by Street

LocationResidentialCommercialIndustrial
Apatan---
↳ Along National Road(National Rd. > to Apatan Barangay Hall > Allaguia Barangay Boundary >Taga-Poblacion Barangay Boundary)
₱483.8₱585.9-
↳ Along Barangay Road(no applicable)
₱147.4₱203.3-
↳ All Other Lots(Interior Lots)
₱97.5--
↳ All Other Lots(Non-Contiguous Area (NCA))
₱85--
↳ Agricultural Lot(Riceland Irrigated)
---
↳ Agricultural Lot(Coffee Land)
---
↳ Agricultural Lot(Riceland Unirrigated)
---
↳ Agricultural Lot(G. Melina Plantation)
---
↳ Agricultural Lot(Vegetable Land)
---
↳ Agricultural Lot(Citrus Land)
---
↳ Agricultural Lot(Upland)
---
↳ Agricultural Lot(Coconut Land)
---
↳ Agricultural Lot(Banana Land)
---
↳ Agricultural Lot(Corn Land)
---
↳ Agricultural Lot(Cacao Land)
---
↳ Agricultural Lot(Cogon Land)
---
↳ Agricultural Lot(Pasture Land)
---
↳ Agricultural Lot(Other Agricultural Land)
---

Frequently Asked Questions about Apatan

What is the BIR zonal value in Apatan, Pinukpuk?
The barangay-level residential zonal value in Apatan is ₱203 per square meter. At the street level, residential values range from ₱85 to ₱483.8/sqm across 18 classified streets. These values are set by BIR RDO 011 (Tabuk City, Kalinga).
Which street has the highest zonal value in Apatan?
Along National Road has the highest residential zonal value in Apatan at ₱483.8 per square meter. It is located National Rd. > to Apatan Barangay Hall > Allaguia Barangay Boundary >Taga-Poblacion Barangay Boundary. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Apatan?
The most affordable street-level residential zonal value in Apatan is ₱85/sqm, found on All Other Lots. It is located Non-Contiguous Area (NCA). This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Apatan?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the barangay-level zonal value of ₱203/sqm, a 100 sqm lot would have a CGT of approximately ₱1,218 and a DST of approximately ₱305. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in Apatan?
There are 18 streets with published BIR zonal value classifications in Apatan, Pinukpuk. The breakdown by zone type: 14 agricultural (77.8%), 4 residential (22.2%), 2 commercial (11.1%).
What is the commercial zonal value in Apatan?
The barangay-level commercial zonal value in Apatan is ₱395 per square meter. At the street level, commercial values go up to ₱585.9/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in Pinukpuk

AcigaAllaguiaAmmacianAsibanglanBa-ayBallayangon
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 Apatan, Pinukpuk.

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.