BIR Zonal Values in Calulut
City of San Fernando, Pampanga
GRAND ROYALE RESIDENCE
Calulut
AMAIA SCAPES SAN FDO.
Calulut
HAUSLAND PAMPANGA
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
RENZVILLE SUBD
Calulut
FIESTA COMM. SUBD.
Calulut
PALERMO ESTATE
Calulut
DON ISABELO SUBD
Calulut
JCF AND SONS REALTY
Calulut
PATRICIA VILLE
Calulut
VILLA ISABEL (PHASE I, V, VI)
Calulut
VILLA ISABEL SUBD I
Calulut
CALULUT VILLAGE
Calulut
EMPRESSA SUBD.
Calulut
FELMAN SUBD.
Calulut
GREENVILLE
Calulut
SUNSHINE SUBD
Calulut
PRINCESSVILLE VILLAGE
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
VILLA BARCELONA
Calulut
NEW BARRIO VILLAGE
Calulut
VICENTE GOMEZ VILLAGE
Calulut
IZALELLA VILLAGE
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
NORTHVILLE RESETTLEMENT
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
**ALL OTHER LOTS
Calulut
MONTANA VIEWS SUBD.
Calulut
**ALL OTHER LOTS
Calulut
VILLA ISABEL (PHASE I, V, VI)
Calulut
SUNSHINE SUBD
Calulut
**ALL OTHER LOTS
Calulut
RENZVILLE SUBD
Calulut
GREENVILLE
Calulut
FELMAN SUBD.
Calulut
DON ISABELO SUBD
Calulut
VILLA ISABEL SUBD I
Calulut
**ALL OTHER LOTS
Calulut
| Location / Street | Barangay | Classification | Zonal Value |
|---|---|---|---|
GRAND ROYALE RESIDENCE | Calulut | Residential Regular | ₱8,000/sqm |
AMAIA SCAPES SAN FDO. | Calulut | Residential Regular | ₱8,000/sqm |
HAUSLAND PAMPANGA | Calulut | Residential Regular | ₱8,000/sqm |
**ALL OTHER LOTS | Calulut | Commercial Regular | ₱8,000/sqm |
**ALL OTHER LOTS | Calulut | Institutional | ₱8,000/sqm |
RENZVILLE SUBD | Calulut | Residential Regular | ₱6,500/sqm |
FIESTA COMM. SUBD. | Calulut | Residential Regular | ₱6,000/sqm |
PALERMO ESTATE | Calulut | Residential Regular | ₱6,000/sqm |
DON ISABELO SUBD | Calulut | Residential Regular | ₱5,500/sqm |
JCF AND SONS REALTY | Calulut | Residential Regular | ₱5,500/sqm |
PATRICIA VILLE | Calulut | Residential Regular | ₱5,500/sqm |
VILLA ISABEL (PHASE I, V, VI) | Calulut | Residential Regular | ₱5,500/sqm |
VILLA ISABEL SUBD I | Calulut | Residential Regular | ₱5,500/sqm |
CALULUT VILLAGE | Calulut | Residential Regular | ₱5,500/sqm |
EMPRESSA SUBD. | Calulut | Residential Regular | ₱5,500/sqm |
FELMAN SUBD. | Calulut | Residential Regular | ₱5,500/sqm |
GREENVILLE | Calulut | Residential Regular | ₱5,500/sqm |
SUNSHINE SUBD | Calulut | Residential Regular | ₱5,500/sqm |
PRINCESSVILLE VILLAGE | Calulut | Residential Regular | ₱5,000/sqm |
**ALL OTHER LOTS | Calulut | Industrial | ₱5,000/sqm |
**ALL OTHER LOTS | Calulut | Residential Regular | ₱4,250/sqm |
VILLA BARCELONA | Calulut | Residential Regular | ₱4,000/sqm |
NEW BARRIO VILLAGE | Calulut | Residential Regular | ₱4,000/sqm |
VICENTE GOMEZ VILLAGE | Calulut | Residential Regular | ₱4,000/sqm |
IZALELLA VILLAGE | Calulut | Residential Regular | ₱4,000/sqm |
**ALL OTHER LOTS | Calulut | Industrial | ₱3,500/sqm |
**ALL OTHER LOTS | Calulut | General Purposes | ₱3,500/sqm |
**ALL OTHER LOTS | Calulut | General Purposes | ₱3,500/sqm |
NORTHVILLE RESETTLEMENT | Calulut | Residential Regular | ₱2,000/sqm |
**ALL OTHER LOTS | Calulut | Residential Regular | ₱2,000/sqm |
**ALL OTHER LOTS | Calulut | Agricultural Class 1 | ₱1,350/sqm |
**ALL OTHER LOTS | Calulut | Agricultural Class 37 | ₱1,200/sqm |
**ALL OTHER LOTS | Calulut | Agricultural Class 2 | ₱1,200/sqm |
**ALL OTHER LOTS | Calulut | Agricultural Class 17 | ₱1,200/sqm |
**ALL OTHER LOTS | Calulut | Agricultural Class 1 | ₱1,200/sqm |
**ALL OTHER LOTS | Calulut | Agricultural Class 2 | ₱1,100/sqm |
**ALL OTHER LOTS | Calulut | Agricultural Class 37 | ₱1,100/sqm |
**ALL OTHER LOTS | Calulut | Agricultural Class 50 | ₱1,100/sqm |
**ALL OTHER LOTS | Calulut | Agricultural Class 17 | ₱1,100/sqm |
MONTANA VIEWS SUBD. | Calulut | Residential Regular | ₱10,000/sqm |
**ALL OTHER LOTS | Calulut | Agricultural Class 50 | ₱1,000/sqm |
VILLA ISABEL (PHASE I, V, VI) | Calulut | Residential Regular | ₱0/sqm |
SUNSHINE SUBD | Calulut | Residential Regular | ₱0/sqm |
**ALL OTHER LOTS | Calulut | Residential Regular | ₱0/sqm |
RENZVILLE SUBD | Calulut | Residential Regular | ₱0/sqm |
GREENVILLE | Calulut | Residential Regular | ₱0/sqm |
FELMAN SUBD. | Calulut | Residential Regular | ₱0/sqm |
DON ISABELO SUBD | Calulut | Residential Regular | ₱0/sqm |
VILLA ISABEL SUBD I | Calulut | Residential Regular | ₱0/sqm |
**ALL OTHER LOTS | Calulut | Residential Regular | ₱0/sqm |
About BIR Zonal Values
The Bureau of Internal Revenue (BIR) publishes per-square-meter zonal value rates for barangays across the Philippines. These values are used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions, whichever is higher between the gross selling price and the BIR zonal value.
Zonal classifications include Residential (R1, R2, R3), Commercial (C1-C5), Industrial (I), and Agricultural codes. Each classification corresponds to a different per-square-meter floor rate set by the local Revenue District Office (RDO).
Frequently Asked Questions
What are BIR zonal values in Calulut, City of San Fernando?
BIR zonal values in Calulut, City of San Fernando are per-square-meter rates published by the Bureau of Internal Revenue's Revenue District Office. They are the floor used to compute Capital Gains Tax (CGT) at 6% and Documentary Stamp Tax (DST) at 1.5% on real property transactions in this area.
Are zonal values in Calulut, City of San Fernando the same as market value?
No. Zonal values reflect the BIR's tax-purpose valuation, which typically lags market price. Actual market values in Calulut, City of San Fernando can be 30-100% higher depending on classification (residential vs commercial vs industrial) and street-level positioning.