City of Angeles, Pampanga · RDO 021A (Angeles City, North Pampanga)
Data last verified 2026-06-09 · see recent updates
DO 056-22 · BIR schedule effectivity: 11-Sep-22
PSGC 0330100024
San Nicolas is a barangay in Angeles, Pampanga with 22 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 021A (Angeles City, North Pampanga), based on the BIR Department Order covering San Nicolas. The average residential zonal value across classified streets is ₱11,575/sqm (median ₱7,625/sqm). Street-level residential values range from ₱7,250 to ₱27,750 per square meter. The highest-valued residential street is All Other Town Houses at ₱27,750/sqm. Commercial zonal values reach up to ₱40,500/sqm. The majority of classified streets (90.9%) carry commercial 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 San Nicolas.
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 San Nicolas barangay-level residential value of ₱11,575/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 | RC | CC |
|---|---|---|---|---|---|
| San Nicolas | - | - | - | - | - |
↳ Aguinaldo *(Rizal Street - Luna St. (San Nicolas Market)) | - | ₱26,250 | - | - | - |
↳ Calle Capitan St.(San Nicolas Market) | - | ₱26,250 | - | - | - |
↳ Henson St. *(Miranda St.- Burgos St. (San Nicolas Market)) | - | ₱34,000 | - | - | - |
↳ Jesus St.(Henson St.-Plaridel St. (San Nicolas Market)) | - | ₱26,250 | - | - | - |
↳ Jesus St.(Saddie St-Zamora) | ₱7,625 | - | - | - | - |
↳ Gobenadorcillo(San Nicolas Market) | - | ₱26,250 | - | - | - |
↳ Land Tenure(Asuncion St.-Zamora St. (Behind Phil Rabbit Terminal)) | ₱7,625 | ₱12,750 | - | - | - |
↳ Luna St.(Miranda St. - Jesus St. (San Nicolas Market)) | - | ₱26,250 | - | - | - |
↳ Mabini St.(Plaridel St.-Rizal St.(A.C. Water Dist.)) | - | ₱22,250 | - | - | - |
↳ Mabini St.(Mabini St. Ext. & Other Streets) | ₱7,625 | - | - | - | - |
↳ Miranda St.(San Nicolas Market) | - | ₱40,500 | - | - | - |
↳ Plaridel St.(Sapang Balen - Miranda Street) | - | ₱40,500 | - | - | - |
↳ Plaridel St.(After Miranda St.-Burgos St.) | - | ₱31,250 | - | - | - |
↳ Rizal St.(San Nicolas Market) | - | ₱40,500 | - | - | - |
↳ Rizal St. New *(Miranda St to Bridge) | - | ₱35,000 | - | - | - |
↳ Saddie Street(From Miranda Ext. to Valdez Bldg. Area) | - | ₱22,250 | - | - | - |
↳ Sumatin St.(San Nicolas Market) | - | ₱22,250 | - | - | - |
↳ All Other Streets New **(San Nicolas Market) | ₱7,250 | ₱13,500 | - | - | - |
↳ Miranda St. Ext.(Henson St. - Saddie St.) | - | ₱38,500 | - | - | - |
↳ Miranda St. Ext.(Saddie St. - Mabini St. Ext.) | - | ₱22,250 | - | - | - |
↳ Valdez Bldg. Area(San Nicolas Market) | - | ₱33,750 | - | - | - |
↳ All Other Town Houses(San Nicolas Market) | ₱27,750 | ₱31,750 | - | ₱27,750 | ₱31,750 |
Footnotes
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These zonal values are published by BIR RDO 021A (Angeles City, North Pampanga) and represent the minimum taxable value per square meter for properties in San Nicolas, City of Angeles.
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.