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ToolsZonal ValuesApayaoFlora

BIR Zonal Values in Flora

Apayao, CAR · RDO 011 (Tabuk City, Kalinga)

DO 40-2020 · Effective: 2021-01-02

PSGC 1408103000

Data last verified 2026-06-09 · see recent updates

Flora Zonal Value Highlights (2026)

Flora is a municipality in Apayao with 16 barangays and 362 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱80 to ₱357/sqm, with a median of ₱125/sqm. Commercial values range from ₱155 to ₱464/sqm. The highest residential zonal value is ₱357/sqm at Along National Road in Poblacion East. Flora falls under BIR RDO 011, latest schedule effective 2021-01-02. PSGC code 1408103000.

Highest Commercial
₱464.4
/sqm
Along National Road, Santa Maria
Highest Residential
₱357.3
/sqm
Along National Road, Poblacion East
Most Affordable
₱80.1
/sqm
All Other Lots (Non-Contiguous Area (Nca)), Malayugan
Which RDO covers your property?
All zonal values in Flora are published under BIR RDO 011 (Tabuk City, Kalinga).
Median Residential
₱125.1
Median Commercial
₱273
Barangays
16
Streets Indexed
362
Buildings / Condos
0
Estimated transfer taxes in Flora

At the median residential zonal value of ₱125.1/sqm:

  • For a 50sqm property (zonal basis ₱6,255): estimated CGT ₱375, DST ₱94, total ₱469.
  • For a 100sqm property (zonal basis ₱12,510): estimated CGT ₱751, DST ₱188, total ₱939.
  • For a 200sqm property (zonal basis ₱25,020): estimated CGT ₱1,501, DST ₱375, total ₱1,876.

Actual taxes are computed on the selling price, fair market value, or zonal value, whichever is highest. Capital Gains Tax is 6% and Documentary Stamp Tax is 1.5%; transfer tax varies by LGU. Consult a licensed tax professional.

Barangays in Flora

16 barangays

Sort:
Allig
Residential: ₱86.4 - ₱275.4
Commercial: ₱167.4 - ₱314.1
22 streets
Anninipan
Residential: ₱81.9 - ₱333.9
Commercial: ₱159.3 - ₱371.7
23 streets
Atok
Residential: ₱86.4 - ₱274.5
Commercial: ₱166.5 - ₱312.3
22 streets
Bagutong
Residential: ₱87.3 - ₱353.7
Commercial: ₱169.2 - ₱393.3
23 streets
Balasi
Residential: ₱82.8 - ₱126
Commercial: ₱161.1
21 streets
Balluyan
Residential: ₱83.7 - ₱338.4
Commercial: ₱162 - ₱377.1
23 streets
Malayugan
Residential: ₱80.1 - ₱324
Commercial: ₱154.8 - ₱360.9
23 streets
Mallig
Residential: ₱81 - ₱257.4
Commercial: ₱156.6 - ₱293.4
22 streets
Malubibit Norte
Residential: ₱87.3 - ₱278.1
Commercial: ₱169.2 - ₱317.7
22 streets
Malubibit Sur
Residential: ₱85.5 - ₱345.6
Commercial: ₱164.7 - ₱384.3
23 streets
Poblacion East
Residential: ₱88.2 - ₱357.3
Commercial: ₱171 - ₱397.8
24 streets
Poblacion West
Residential: ₱88.2 - ₱357.3
Commercial: ₱171 - ₱397.8
24 streets
San Jose
Residential: ₱81.9 - ₱262.8
Commercial: ₱159.3 - ₱299.7
22 streets
Santa Maria
Residential: ₱81.9 - ₱333.9
Commercial: ₱159.3 - ₱464.4
23 streets
Tamalunog
Residential: ₱83.7 - ₱340.2
Commercial: ₱162 - ₱378
23 streets
Upper Atok
Residential: ₱82.8 - ₱265.5
Commercial: ₱161.1 - ₱302.4
22 streets

Other Cities in Apayao

Santa Marcela₱299/sqmLuna₱206/sqmPudtol₱140/sqmKabugao₱103/sqmConner₱96/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 Flora.

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)

Market value is not a simple multiplier of the BIR zonal value. It varies by submarket, road access, frontage, lot shape, development, and recent comparable sales. For accurate market valuation, consult a PRC-licensed real estate appraiser or broker.

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 PageRA 12001 (RPVARA) full text

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

Last BIR schedule update for Flora: 2021-01-02. Under RA 12001 (RPVARA), BIR zonal values remain in force until replaced by an approved Schedule of Market Values for each LGU (Sec. 31). The law required SMVs to be updated within two years of its July 5, 2024 effectivity; where no approved SMV exists, the BIR continues to use existing zonal values or the transaction price, whichever is higher (Sec. 29). The real property tax amnesty on penalties, surcharges, and interest ends July 5, 2026 (Sec. 30).