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ToolsZonal ValuesNueva EcijaSan Leonardo

BIR Zonal Values in San Leonardo

Nueva Ecija, Central Luzon · RDO 023A, 023B (Talavera, North Nueva Ecija, Cabanatuan City, South Nueva Ecija)

DO 39-22 · Effective: 2022-08-03

PSGC 0304927000

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

San Leonardo Zonal Value Highlights (2026)

San Leonardo is a municipality in Nueva Ecija with 12 barangays and 127 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱325 to ₱3,750/sqm, with a median of ₱840/sqm. Commercial values range from ₱1,825 to ₱4,070/sqm. The highest residential zonal value is ₱3,750/sqm at Sta. Lucia Realty & Dev't. Corp. in Tagumpay. San Leonardo falls under BIR RDO 023A, 023B, latest schedule effective 2022-08-03. PSGC code 0304927000.

Highest Commercial
₱4,070
/sqm
National Rd. Diversio Junction (Last Rd Adorable V Melosantos), Diversion
Highest Residential
₱3,750
/sqm
Sta. Lucia Realty & Dev't. Corp. (Brgy. San Roque), Tagumpay
Most Affordable
₱325
/sqm
All Other Barangay & Feeder Road (Along Barangay Road), Mallorca
Which RDO covers your property?
All zonal values in San Leonardo are published under BIR RDO 023B (Cabanatuan City, South Nueva Ecija).
Median Residential
₱840
Median Commercial
₱2,634
Barangays
12
Streets Indexed
127
Buildings / Condos
0
Estimated transfer taxes in San Leonardo

At the median residential zonal value of ₱840/sqm:

  • For a 50sqm property (zonal basis ₱42,000): estimated CGT ₱2,520, DST ₱630, total ₱3,150.
  • For a 100sqm property (zonal basis ₱84,000): estimated CGT ₱5,040, DST ₱1,260, total ₱6,300.
  • For a 200sqm property (zonal basis ₱168,000): estimated CGT ₱10,080, DST ₱2,520, total ₱12,600.

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 San Leonardo

12 barangays

Sort:
Castellano
Residential: ₱650 - ₱840
Commercial: ₱2,390 - ₱2,765
6 streets
Diversion
Residential: ₱975 - ₱1,625
Commercial: ₱2,725 - ₱4,070
7 streets
Magpapalayoc
Residential: ₱400 - ₱910
8 streets
Mallorca
Residential: ₱325 - ₱975
12 streets
Mambangnan
Residential: ₱325 - ₱840
9 streets
Nieves
Residential: ₱515 - ₱1,300
Commercial: ₱1,825
4 streets
Poblacion
Residential: ₱645 - ₱1,290
Commercial: ₱2,700 - ₱3,550
40 streets
San Anton
Residential: ₱650 - ₱1,345
Commercial: ₱1,825
10 streets
San Roque
Residential: ₱510 - ₱1,490
5 streets
Tabuating
Residential: ₱325 - ₱1,330
Commercial: ₱2,690
8 streets
Tagumpay
Residential: ₱600 - ₱3,750
12 streets
Tambo Adorable
Residential: ₱325 - ₱1,165
6 streets

Other Cities in Nueva Ecija

City of Cabanatuan₱3,039/sqmSan Jose City₱3,016/sqmCabiao₱1,802/sqmCity of Gapan₱1,766/sqmJaen₱1,639/sqm
About These Values

These zonal values are published by BIR RDO 023A, 023B (Talavera, North Nueva Ecija, Cabanatuan City, South Nueva Ecija) and represent the minimum taxable value per square meter for properties in San Leonardo.

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 San Leonardo: 2022-08-03. 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).