San Leonardo, Nueva Ecija · RDO 023B (Cabanatuan City, South Nueva Ecija)
Data last verified 2026-06-09 · see recent updates
DO 39-22 · BIR schedule effectivity: 2022-08-03
PSGC 0304927007
Mallorca is a barangay in San Leonardo, Nueva Ecija with 12 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 023B (Cabanatuan City, South Nueva Ecija), based on the BIR Department Order covering Mallorca. The average residential zonal value across classified streets is ₱719/sqm (median ₱650/sqm). Street-level residential values range from ₱325 to ₱975 per square meter. The highest-valued residential street is Rizal St at ₱975/sqm. The majority of classified streets (91.7%) 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 Mallorca.
Tiles marked “Avg.” are the mean across classified streets, not an official BIR barangay-wide figure. BIR publishes zonal values per street.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Mallorca barangay-level residential value of ₱719/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.
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| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Mallorca | - | - | - |
↳ B. Reyes St(Pantaleon St - Rizal St) | ₱650 | - | - |
↳ Del Pilar St(Pantaleon St - Rizal St) | ₱840 | - | - |
↳ Del Pilar St(Rizal St - End of St) | ₱650 | - | - |
↳ P. Gavino St(Rizal St - End of St) | ₱650 | - | - |
↳ Pantaleon St(Pob Mallorca- del Pilar St) | ₱840 | - | - |
↳ Pantaleon St(Del Pilar - Jamlang St) | ₱650 | - | - |
↳ Provincial Road(Junct Rd to Tinio & Penaranda San Leonardo - Peñranda Bdry.) | ₱840 | - | - |
↳ Rizal St(Pob-Mallorca Bdry-Tinio & Pena) | ₱975 | - | - |
↳ T. Jamlang St(Rizal St - Pantaleon St) | ₱840 | - | - |
↳ T. Jamlang St(Pantaleon St - R. Mangahas) | ₱650 | - | - |
↳ All Other Barangay & Feeder Road New *(Interior - Agro-Industrial/Livestock/Poultry) | - | - | - |
↳ All Other Barangay & Feeder Road **(Along Barangay Road) | ₱325 | - | - |
Footnotes
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These zonal values are published by BIR RDO 023B (Cabanatuan City, South Nueva Ecija) and represent the minimum taxable value per square meter for properties in Mallorca, San Leonardo.
Note: the RDO shown here is the source RDO: the Revenue District Office whose Department Order published these values. It is not necessarily the RDO where you file taxes for this property. Jurisdictional RDO assignments are governed by BIR's territorial issuances (Revenue Memorandum Orders) and may differ from the source. When in doubt about where to file, contact BIR directly.
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.