City of Angeles, Pampanga · RDO 021A (Angeles City, North Pampanga)
Effective: 11-Sep-22
Claro M. Recto is a barangay in City of Angeles, Pampanga with 12 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱7,153 per square meter. Street-level residential values range from ₱6,850 to ₱8,375 per square meter, with a median of ₱7,000/sqm. The highest-valued residential street is MANUEL L. QUEZON STREET at ₱8,375/sqm. Commercial zonal values reach up to ₱38,625/sqm. The majority of classified streets (66.7%) 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 Claro M. Recto.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Claro M. Recto barangay-level residential value of ₱7,153/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.
| Location | Residential | Commercial | Industrial |
|---|---|---|---|
| Claro M. Recto | - | - | - |
↳ MC ARTHUR HI-WAY | - | ₱38,625 | - |
↳ C.DAYRIT SUBD.(NEAR ANGELES COCKPIT ARENA) | ₱7,000 | - | - |
↳ EAST WEST SUBD.(BACK OF VERANDA BLDG.) | ₱7,000 | - | - |
↳ JAKE GONZALES ST.(CROSSING) | - | ₱26,250 | - |
↳ MANUEL L. QUEZON STREET(NEAR ADVENTIST CHURCH) | ₱8,375 | - | - |
↳ P.T. DE GUZMAN STREET(NEAR VERANDA BLDG.) | - | ₱18,250 | - |
↳ ALL OTHER LOTS(NEAR VERANDA BLDG.) | ₱6,850 | ₱13,500 | - |
↳ CARLOS SANDICO JR. STREET(VIRGEN DELOS REMEDIOS ELEM. SCHOOL) | ₱7,000 | - | - |
↳ ALONG C.TAYAG STREET(VIRGEN DELOS REMEDIOS ELEM. SCHOOL) | ₱7,000 | - | - |
↳ DOÑA AURORA STREET(MC ARTHUR HI-WAY - M.A.ROXAS ST.) | - | ₱17,500 | - |
↳ DOÑA AURORA STREET(M.A.ROXAS - VILLANUEVA ST.) | ₱7,000 | - | - |
↳ M.A.ROXAS STREET(NEAR ANGELES COCKPIT ARENA) | ₱7,000 | - | - |
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 Claro M. Recto, City of Angeles.
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.