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ToolsZonal ValuesKalingaTanudanLower Lubo

BIR Zonal Values in Lower Lubo

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

Effective: 2021-01-02

Lower Lubo Zonal Value Summary (2026)

Lower Lubo is a barangay in Tanudan, Kalinga with 16 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱128 per square meter. Street-level residential values range from ₱58.5 to ₱215.4 per square meter, with a median of ₱120/sqm. The highest-valued residential street is Along National Road at ₱215.4/sqm. Commercial zonal values reach up to ₱274.8/sqm. The majority of classified streets (75%) 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 Lower Lubo.

Residential
₱128
/sqm
Commercial
₱226
/sqm
Industrial
-
Estimate Your Property Tax in Lower Lubo

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

Based on Lower Lubo barangay-level residential value of ₱128/sqm

Zonal Basis
₱12,800
100 sqm x ₱128
Capital Gains Tax (6%)
₱768
Documentary Stamp Tax (1.5%)
₱192
Estimated Total (CGT + DST)
₱960

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

Agricultural12 of 16 streets (75%)
Residential4 of 16 streets (25%)
Commercial2 of 16 streets (12.5%)

Street Rankings

Top 4 Highest Residential
  1. 1.Along National Road(Barangay Babanoy to Barangay Upper Lubo Boundary (Proposed continuation of Nat'l Road))₱215.4/sqm
  2. 2.Along Municipal Road(Minoli Creek to Tanudan National High School (Rough road))₱163/sqm
  3. 3.All Other Lots(Interior Lots)₱77/sqm
  4. 4.All Other Lots(Non-Contiguous Area (NCA))₱58.5/sqm
Top 4 Most Affordable
  1. 1.All Other Lots(Non-Contiguous Area (NCA))₱58.5/sqm
  2. 2.All Other Lots(Interior Lots)₱77/sqm
  3. 3.Along Municipal Road(Minoli Creek to Tanudan National High School (Rough road))₱163/sqm
  4. 4.Along National Road(Barangay Babanoy to Barangay Upper Lubo Boundary (Proposed continuation of Nat'l Road))₱215.4/sqm
Top 2 Commercial Streets
  1. 1.Along National Road(Barangay Babanoy to Barangay Upper Lubo Boundary (Proposed continuation of Nat'l Road))₱274.8/sqm
  2. 2.Along Municipal Road(Minoli Creek to Tanudan National High School (Rough road))₱177.7/sqm
Streets
16
Median Residential
₱120
Residential Range
₱58.5-₱215.4
Avg Commercial
₱226

Zonal Values by Street

LocationResidentialCommercialIndustrial
Lower Lubo---
↳ Along National Road(Barangay Babanoy to Barangay Upper Lubo Boundary (Proposed continuation of Nat'l Road))
₱215.4₱274.8-
↳ Along Municipal Road(Minoli Creek to Tanudan National High School (Rough road))
₱163₱177.7-
↳ All Other Lots(Interior Lots)
₱77--
↳ All Other Lots(Non-Contiguous Area (NCA))
₱58.5--
↳ Agricultural Lot(Riceland Irrigated)
---
↳ Agricultural Lot(Coffee Land)
---
↳ Agricultural Lot(Riceland Unirrigated)
---
↳ Agricultural Lot(Corn Land)
---
↳ Agricultural Lot(Upland)
---
↳ Agricultural Lot(Vegetable Land)
---
↳ Agricultural Lot(Coco Land)
---
↳ Agricultural Lot(Citrus Land)
---
↳ Agricultural Lot(Banana Land)
---
↳ Agricultural Lot(Pasture Land)
---
↳ Agricultural Lot(Cogon Land)
---
↳ Agricultural Lot(Other Agricultural Land)
---

Frequently Asked Questions about Lower Lubo

What is the BIR zonal value in Lower Lubo, Tanudan?
The barangay-level residential zonal value in Lower Lubo is ₱128 per square meter. At the street level, residential values range from ₱58.5 to ₱215.4/sqm across 16 classified streets. These values are set by BIR RDO 011 (Tabuk City, Kalinga).
Which street has the highest zonal value in Lower Lubo?
Along National Road has the highest residential zonal value in Lower Lubo at ₱215.4 per square meter. It is located Barangay Babanoy to Barangay Upper Lubo Boundary (Proposed continuation of Nat'l Road). This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Lower Lubo?
The most affordable street-level residential zonal value in Lower Lubo is ₱58.5/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 Lower Lubo?
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 ₱128/sqm, a 100 sqm lot would have a CGT of approximately ₱768 and a DST of approximately ₱192. 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 Lower Lubo?
There are 16 streets with published BIR zonal value classifications in Lower Lubo, Tanudan. The breakdown by zone type: 12 agricultural (75%), 4 residential (25%), 2 commercial (12.5%).
What is the commercial zonal value in Lower Lubo?
The barangay-level commercial zonal value in Lower Lubo is ₱226 per square meter. At the street level, commercial values go up to ₱274.8/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in Tanudan

AnggacanAnggacan SurBabbanoyBARANGAY HALL ACCESS ROADCABUGAO ACCESS ROADDacalan
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 Lower Lubo, Tanudan.

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.