City of San Fernando, Pampanga · RDO 021B (San Fernando, South Pampanga)
Data last verified 2026-06-09 · see recent updates
DO 004-2024 · BIR schedule effectivity: 2024-02-22
PSGC 0305416004
Calulut is a barangay in San Fernando, Pampanga with 25 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). These zonal values are published by BIR RDO 021B (San Fernando, South Pampanga), based on the BIR Department Order covering Calulut. The average residential zonal value across classified streets is ₱5,470/sqm (median ₱5,500/sqm). Street-level residential values range from ₱2,000 to ₱10,000 per square meter. The highest-valued residential street is Montana Views Subd. at ₱10,000/sqm. Commercial zonal values reach up to ₱8,000/sqm. The majority of classified streets (100%) 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 Calulut.
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 Calulut barangay-level residential value of ₱5,470/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 | Institutional |
|---|---|---|---|---|
| Calulut | - | - | - | - |
↳ All Other Lots New *** ****(Interior Lots) | ₱2,000 | - | ₱5,000 | ₱8,000 |
↳ All Other Lots **(Barangay Road) | ₱4,250 | ₱8,000 | - | - |
↳ Izalella Village(Along Barangay Road) | ₱4,000 | - | - | - |
↳ Palermo Estate(Along Barangay Road) | ₱6,000 | - | - | - |
↳ Amaia Scapes San Fdo.(Along Barangay Road) | ₱8,000 | - | - | - |
↳ Northville Resettlement(Along Resettlement Area) | ₱2,000 | - | - | - |
↳ Princessville Village(Along Barangay Road) | ₱5,000 | - | - | - |
↳ New Barrio Village(Along Barangay Road) | ₱4,000 | - | - | - |
↳ Villa Barcelona(Along PNR) | ₱4,000 | - | - | - |
↳ Grand Royale Residence(Along Barangay Road) | ₱8,000 | - | - | - |
↳ Vicente Gomez Village(Interior Subd., Near Cemetery) | ₱4,000 | - | - | - |
↳ Jcf and Sons Realty(Along Barangay Road) | ₱5,500 | - | - | - |
↳ Patricia Ville(Inside Renzville Subd.) | ₱5,500 | - | - | - |
↳ Don Isabelo Subd *(Along Barangay Road) | ₱5,500 | - | - | - |
↳ Felman Subd. *(Along Barangay Road) | ₱5,500 | - | - | - |
↳ Greenville *(Along Barangay Road) | ₱5,500 | - | - | - |
↳ Renzville Subd *(Along Barangay Road) | ₱6,500 | - | - | - |
↳ Sunshine Subd *(Along Barangay Road) | ₱5,500 | - | - | - |
↳ Villa Isabel (Phase I, V, VI) *(Along Barangay Road) | ₱5,500 | - | - | - |
↳ Villa Isabel Subd I *(Along Barangay Road) | ₱5,500 | - | - | - |
↳ Calulut Village New *****(Near Don Isabelo Subd.) | ₱5,500 | - | - | - |
↳ Empressa Subd. New *****(Near Calulut Elem. School) | ₱5,500 | - | - | - |
↳ Fiesta Comm. Subd. New *****(Beside Renzville Subd.) | ₱6,000 | - | - | - |
↳ Hausland Pampanga New *****(Formerly Citta del Sol) | ₱8,000 | - | - | - |
↳ Montana Views Subd. New *****(Along Barangay Road) | ₱10,000 | - | - | - |
Footnotes
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These zonal values are published by BIR RDO 021B (San Fernando, South Pampanga) and represent the minimum taxable value per square meter for properties in Calulut, City of San Fernando.
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.