Luna, La Union · RDO 003 (San Fernando City, La Union)
Effective: 2019-08-02
Magallanes is a barangay in Luna, La Union with 15 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱779 per square meter. Street-level residential values range from ₱575 to ₱1,124 per square meter, with a median of ₱766/sqm. The highest-valued residential street is ALL LOTS at ₱1,124/sqm. Commercial zonal values reach up to ₱1,547/sqm. The majority of classified streets (86.7%) carry residential 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 Magallanes.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Magallanes barangay-level residential value of ₱779/sqm
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.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Magallanes | - | - | - |
↳ ALL LOTS(ALONG BRGY ROAD) | ₱894 | ₱1,205 | - |
↳ ALL LOTS(ALONG MUN ROAD) | ₱1,022 | ₱1,406 | - |
↳ ALL LOTS(NAMACPACAN STREET) | ₱766 | ₱971 | - |
↳ ALL LOTS(FE STREET) | ₱830 | ₱1,004 | - |
↳ ALL LOTS(NISCE STREET) | ₱830 | ₱1,004 | - |
↳ ALL LOTS(INTERIOR) | ₱766 | ₱937 | - |
↳ ALL LOTS(VALDEZ STREET) | ₱607 | ₱803 | - |
↳ ALL LOTS(ALONG NAT'L HIGHWAY) | - | ₱1,547 | - |
↳ ALL LOTS((National Road)) | ₱1,124 | - | - |
↳ ALL LOTS((beyond 10 meters from the street)) | ₱766 | - | - |
↳ (MEDINA STREET) | ₱671 | ₱870 | - |
↳ (D. SINGSON STREET) | ₱671 | ₱870 | - |
↳ (REYES STREET) | ₱607 | ₱803 | - |
↳ (INTERIOR) | - | ₱737 | - |
↳ ((10 meters from the street)) | ₱575 | - | - |
These zonal values are published by BIR RDO 003 (San Fernando City, La Union) and represent the minimum taxable value per square meter for properties in Magallanes, 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:
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.