R
REN.PH

Real Estate Network of the Philippines. Free verification tools and resources.

Verify

  • Broker Verification
  • License to Sell

Tools

  • BIR Zonal Values
  • Transfer Tax Calculator
  • Due Diligence Checklist

Resources

  • Legal Templates
  • HOA Guide
  • Foreclosure Guide
  • Condo Turnover Guide

Academy

  • All Courses
  • RA 9646 Essentials

Insights

  • Reports
  • Blog

Directory

  • Find Brokers
  • Browse Projects
  • Exam Passers
  • By Location

For Professionals

  • Claim Your Profile
  • Create Realty
  • Dashboard

Company

  • About
  • Contact
  • Data Disclaimer
  • Corrections
  • Data Updates
  • Privacy Policy
  • Terms of Service

Powered by licensed professionals using verified data from PRC, DHSUD, and BIR.

© 2026 REN.PH. All rights reserved.

FacebookTwitter
R
REN.PH
Broker Verification
Check if a broker is licensed
License to Sell
Verify project LTS status
DirectoryAcademyInsights
BIR Zonal Values
Land values per sqm
Transfer Tax Calculator
Calculate taxes and fees
Pag-IBIG Loan Calculator
Monthly amortization and 4PH check
Due Diligence Checklist
Property verification guide
Legal Templates
Document templates
HOA Guide
Know your rights (RA 9904)
Foreclosure Guide
Buying foreclosed properties
Condo Turnover Guide
Unit turnover checklist
About
SearchSign In
ToolsZonal ValuesPampangaSto. Tomas

BIR Zonal Values in Sto. Tomas

Pampanga, Central Luzon · RDO 021A, 021B (Angeles City, North Pampanga, San Fernando, South Pampanga)

DO 004-2024 · Effective: 2024-02-22

PSGC 0305421000

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

Sto. Tomas Zonal Value Highlights (2026)

Sto. Tomas is a municipality in Pampanga with 7 barangays and 70 streets indexed in the BIR zonal value schedule. Citywide residential values range from ₱1,300 to ₱9,000/sqm, with a median of ₱3,000/sqm. Commercial values range from ₱3,900 to ₱12,000/sqm. The highest residential zonal value is ₱9,000/sqm at Mac Arthur Hiway in Moras de La Paz. Sto. Tomas falls under BIR RDO 021A, 021B, latest schedule effective 2024-02-22. PSGC code 0305421000.

Highest Commercial
₱12,000
/sqm
Mac Arthur Hiway (Near Moras dela Paz Elem. Sch), Moras de La Paz
Highest Residential
₱9,000
/sqm
Mac Arthur Hiway (Near Moras dela Paz Elem. Sch), Moras de La Paz
Most Affordable
₱1,300
/sqm
Tiglao St. (Interior Lots), Santo Rosario
Which RDO covers your property?
All zonal values in Sto. Tomas are published under BIR RDO 021B (San Fernando, South Pampanga).
Median Residential
₱3,000
Median Commercial
₱5,300
Barangays
7
Streets Indexed
70
Buildings / Condos
0
Estimated transfer taxes in Sto. Tomas

At the median residential zonal value of ₱3,000/sqm:

  • For a 50sqm property (zonal basis ₱150,000): estimated CGT ₱9,000, DST ₱2,250, total ₱11,250.
  • For a 100sqm property (zonal basis ₱300,000): estimated CGT ₱18,000, DST ₱4,500, total ₱22,500.
  • For a 200sqm property (zonal basis ₱600,000): estimated CGT ₱36,000, DST ₱9,000, total ₱45,000.

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 Sto. Tomas

7 barangays

Sort:
Moras de La Paz
Residential: ₱2,000 - ₱9,000
Commercial: ₱6,000 - ₱12,000
11 streets
Poblacion
Residential: ₱1,550 - ₱3,100
Commercial: ₱5,500
9 streets
San Bartolome
Residential: ₱1,450 - ₱3,350
Commercial: ₱4,000 - ₱5,500
6 streets
San Matias
Residential: ₱1,800 - ₱8,000
Commercial: ₱6,000 - ₱12,000
26 streets
San Vicente
Residential: ₱1,800 - ₱4,250
Commercial: ₱4,000 - ₱5,700
6 streets
Santo Rosario
Residential: ₱1,300 - ₱2,500
Commercial: ₱4,000
4 streets
Sapa
Residential: ₱1,500 - ₱4,350
Commercial: ₱3,900 - ₱6,700
8 streets

Other Cities in Pampanga

City of Angeles₱9,132/sqmCity of San Fernando₱8,391/sqmMabalacat City₱4,000/sqmMexico₱3,553/sqmPorac₱3,250/sqm
About These Values

These zonal values are published by BIR RDO 021A, 021B (Angeles City, North Pampanga, San Fernando, South Pampanga) and represent the minimum taxable value per square meter for properties in Sto. Tomas.

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 Sto. Tomas: 2024-02-22. 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).