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ToolsZonal ValuesZambalesSan AntonioLuna

BIR Zonal Values in Luna

San Antonio, Zambales · RDO 018 (Olongapo City, Zambales)

Effective: May 13, 2022

Luna Zonal Value Summary (2026)

Luna is a barangay in San Antonio, Zambales with 13 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱2,955 per square meter. Street-level residential values range from ₱2,000 to ₱4,000 per square meter, with a median of ₱3,000/sqm. The highest-valued residential street is PROVINCIAL ROAD at ₱4,000/sqm. Commercial zonal values reach up to ₱5,000/sqm. The majority of classified streets (84.6%) 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 Luna.

Residential
₱2,955
/sqm
Commercial
₱4,500
/sqm
Industrial
-
Estimate Your Property Tax in Luna

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

Based on Luna barangay-level residential value of ₱2,955/sqm

Zonal Basis
₱295,500
100 sqm x ₱2,955
Capital Gains Tax (6%)
₱17,730
Documentary Stamp Tax (1.5%)
₱4,433
Estimated Total (CGT + DST)
₱22,163

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

Residential11 of 13 streets (84.6%)
Commercial2 of 13 streets (15.4%)
Agricultural2 of 13 streets (15.4%)

Street Rankings

Top 5 Highest Residential
  1. 1.PROVINCIAL ROAD(**OLONGAPO-BUGALLON ROAD)₱4,000/sqm
  2. 2.ASUNCION ST.(***P. CORPUZ ST-OLONGAPO-BUGALLON ROAD)₱3,000/sqm
  3. 3.F. V. DIAZ ST(SAN JOSE ST.- P. CORPUZ ST.)₱3,000/sqm
  4. 4.L. MADARANG ST(P. CORPUZ ST.- LACUESTA ST.)₱3,000/sqm
  5. 5.L. MENDOZA ST(LACUESTA ST.- P. CORPUZ ST.)₱3,000/sqm
Top 5 Most Affordable
  1. 1.ALL OTHER STREETS(INTERIOR LOTS)₱2,000/sqm
  2. 2.ALL OTHER STREETS(OLONGAPO-BUGALLON ROAD- CARMEN ST.)₱2,500/sqm
  3. 3.ASUNCION ST.(***P. CORPUZ ST-OLONGAPO-BUGALLON ROAD)₱3,000/sqm
  4. 4.F. V. DIAZ ST(SAN JOSE ST.- P. CORPUZ ST.)₱3,000/sqm
  5. 5.L. MADARANG ST(P. CORPUZ ST.- LACUESTA ST.)₱3,000/sqm
Top 2 Commercial Streets
  1. 1.PROVINCIAL ROAD(**OLONGAPO-BUGALLON ROAD)₱5,000/sqm
  2. 2.SAN CARLOS ST(SAN JOSE ST.- LACUESTA ST.)₱4,000/sqm

Streets by Vicinity

OLONGAPO-BUGALLON ROAD- CARMEN ST.
2 streets|Avg ₱2,750/sqm
  • V. LACUESTA ST.₱3,000
  • ALL OTHER STREETS₱2,500
Streets
13
Median Residential
₱3,000
Residential Range
₱2,000-₱4,000
Avg Commercial
₱4,500

Zonal Values by Street

LocationResidentialCommercialIndustrial
Luna---
↳ PROVINCIAL ROAD(**OLONGAPO-BUGALLON ROAD)
₱4,000₱5,000-
↳ ASUNCION ST.(***P. CORPUZ ST-OLONGAPO-BUGALLON ROAD)
₱3,000--
↳ F. V. DIAZ ST(SAN JOSE ST.- P. CORPUZ ST.)
₱3,000--
↳ L. MADARANG ST(P. CORPUZ ST.- LACUESTA ST.)
₱3,000--
↳ L. MENDOZA ST(LACUESTA ST.- P. CORPUZ ST.)
₱3,000--
↳ P. CORPUS ST.(****OLONGAPO-BUGALLON ROAD-CARMEN ST.)
₱3,000--
↳ SAN CARLOS ST(SAN JOSE ST.- LACUESTA ST.)
-₱4,000-
↳ SAN ESTEBAN ST(*****OLONGAPO-BUGALLON ROAD - F. DIAZ ST.)
₱3,000--
↳ SAN JACINTO ST.(******P. CORPUZ ST-OLONGAPO-BUGALLON ROAD)
₱3,000--
↳ V. LACUESTA ST.(OLONGAPO-BUGALLON ROAD- CARMEN ST.)
₱3,000--
↳ ALL OTHER STREETS(POULTRY, PIGGERY, LIVESTOCK)
---
↳ ALL OTHER STREETS(OLONGAPO-BUGALLON ROAD- CARMEN ST.)
₱2,500--
↳ ALL OTHER STREETS(INTERIOR LOTS)
₱2,000--

Frequently Asked Questions about Luna

What is the BIR zonal value in Luna, San Antonio?
The barangay-level residential zonal value in Luna is ₱2,955 per square meter. At the street level, residential values range from ₱2,000 to ₱4,000/sqm across 13 classified streets. These values are set by BIR RDO 018 (Olongapo City, Zambales).
Which street has the highest zonal value in Luna?
PROVINCIAL ROAD has the highest residential zonal value in Luna at ₱4,000 per square meter. It is located **OLONGAPO-BUGALLON ROAD. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Luna?
The most affordable street-level residential zonal value in Luna is ₱2,000/sqm, found on ALL OTHER STREETS. It is located INTERIOR LOTS. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Luna?
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 ₱2,955/sqm, a 100 sqm lot would have a CGT of approximately ₱17,730 and a DST of approximately ₱4,433. 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 Luna?
There are 13 streets with published BIR zonal value classifications in Luna, San Antonio. The breakdown by zone type: 11 residential (84.6%), 2 commercial (15.4%), 2 agricultural (15.4%).
What is the commercial zonal value in Luna?
The barangay-level commercial zonal value in Luna is ₱4,500 per square meter. At the street level, commercial values go up to ₱5,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in San Antonio

AngelesAntipoloBurgosEast DiritaPundaquitRizal
About These Values

These zonal values are published by BIR RDO 018 (Olongapo City, Zambales) and represent the minimum taxable value per square meter for properties in Luna, San Antonio.

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.