BIR Official
2026
Active

San Fernando Lot Latest Zonal Value

Pampanga
Department Order:DO 27-19
Effective:May 8, 2019
Status:Current / Active
Classifications:7
BIR Official

San Fernando Lot Zonal Value

Pampanga

Current Zonal Value
₱50,000/sqm

Residential Condo Classification (RC)

All Classifications (Current)

Residential Condo
₱50,000
/sqm
DO 27-19
Commercial Condo
₱514
/sqm
DO 27-19
Residential Regular
₱14,000
/sqm
DO 004-2024
Commercial Regular
₱80,000
/sqm
DO 27-19
Parking Slot
₱40,000
/sqm
DO 27-19
Industrial
₱4,800
/sqm
DO 07-2019
X
₱52,000
/sqm
DO 27-19
Data Source: Bureau of Internal Revenue (BIR) Philippines
View Detailed Data

For Rent in San Fernando Lot
1

Zonal Value Breakdown — San Fernando Lot

Official BIR assessment per square meter. Matched via: token_match (SAN FERNANDO TOWER CONDO, SAN FERNANDO, SAN FERNANDO COMMERCIAL (MARKET SITE) +13 more)

RC

Residential Condo

DO 27-19

₱50,000/sqm
CC

Commercial Condo

DO 27-19

₱514/sqm
RR

Residential Regular

DO 004-2024

₱14,000/sqm
CR

Commercial Regular

DO 27-19

₱80,000/sqm
PS

Parking Slot

DO 27-19

₱40,000/sqm
I

Industrial

DO 07-2019

₱4,800/sqm
X

X

DO 27-19

₱52,000/sqm

What This Zonal Value Covers

RCResidential Condo
CCCommercial Condo
RRResidential Regular
CRCommercial Regular
PSParking Slot
IIndustrial
XX

Each classification has a separate BIR-assessed value per square meter applicable to San Fernando Lot.

How BIR Zonal Value Is Used

  • Basis for Capital Gains Tax (CGT) — BIR compares zonal value vs. selling price, whichever is higher
  • Basis for Documentary Stamp Tax (DST) — computed on the higher of zonal value or selling price
  • Used in transfer valuation for donations, estate settlements, and property swaps
  • Zonal value is not the market price — it is the BIR minimum assessment per sqm for tax purposes