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ToolsZonal ValuesPampangaCity of AngelesCutcut

BIR Zonal Values in Cutcut

City of Angeles, Pampanga · RDO 021A (Angeles City, North Pampanga)

Effective: 11-Sep-22

Cutcut Zonal Value Summary (2026)

Cutcut is a barangay in City of Angeles, Pampanga with 29 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱12,990 per square meter. Street-level residential values range from ₱2,950 to ₱120,000 per square meter, with a median of ₱8,000/sqm. The highest-valued residential street is CONDOMINIUM at ₱120,000/sqm. Commercial zonal values reach up to ₱146,250/sqm. The majority of classified streets (72.4%) 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 Cutcut.

Residential
₱12,990
/sqm
Commercial
₱34,513
/sqm
Industrial
-
Estimate Your Property Tax in Cutcut

Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.

Based on Cutcut barangay-level residential value of ₱12,990/sqm

Zonal Basis
₱1,299,000
100 sqm x ₱12,990
Capital Gains Tax (6%)
₱77,940
Documentary Stamp Tax (1.5%)
₱19,485
Estimated Total (CGT + DST)
₱97,425

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.

Zone Type Distribution

Residential21 of 29 streets (72.4%)
Commercial10 of 29 streets (34.5%)
General Purpose1 of 29 streets (3.4%)

Street Rankings

Top 5 Highest Residential
  1. 1.CONDOMINIUM(NEPOMART SITE/QUADRANGLE)₱120,000/sqm
  2. 2.VILLA TERESA SUBD.(BEHIND ANGELES ELECTRIC CORP. AND HAU)₱17,500/sqm
  3. 3.SUNSET VALLEY MANSIONS(ACROSS TRADE SCHOOL)₱12,000/sqm
  4. 4.CARMENVILLE SUBD.(SIDE STREET OF HOLY MARY MEMORIAL PARK)₱11,250/sqm
  5. 5.SUNSET ESTATE(NEAR WESTFIELD INTERNATIONAL SCHOOL)₱11,250/sqm
Top 5 Most Affordable
  1. 1.BAGONG SILANG SUBD.(NEAR CUTCUT ELEMENTARY SCHOOL)₱2,950/sqm
  2. 2.CUTCUT PROPER(ACROSS TRADE SCHOOL)₱2,950/sqm
  3. 3.PETERSVILLE(BEHIND VILLA TERESA SUBD.)₱2,950/sqm
  4. 4.PRICILLA SANTOS SUBD.(BEHIND ST. CATHERINE HOSP.)₱3,750/sqm
  5. 5.ALL OTHER STREETS(NEAR GATE 2 CARMENVILLE)₱4,375/sqm
Top 3 Commercial Streets
  1. 1.CONDOMINIUM(NEPOMART SITE/QUADRANGLE)₱146,250/sqm
  2. 2.NEPWELL (ROCKWELL CENTER)(NEPOMART SITE/QUADRANGLE)₱36,250/sqm
  3. 3.ALL OTHER STREET(NEPOMART SITE/QUADRANGLE)₱28,750/sqm
Top 1 General Purpose Streets
  1. 1.HOLY MARY CEMETERY(NEPOMART SITE/QUADRANGLE)₱3,500/sqm

Streets by Vicinity

NEPOMART SITE/QUADRANGLE
4 streets|Avg ₱120,000/sqm
  • NEPWELL (ROCKWELL CENTER)-
  • CONDOMINIUM₱120,000
  • ALL OTHER STREET-
  • HOLY MARY CEMETERY-
ACROSS TRADE SCHOOL
3 streets|Avg ₱7,475/sqm
  • CIRCUMFERENTIAL ROAD/FRIENDHIP HI-WAY-
  • CUTCUT PROPER₱2,950
  • SUNSET VALLEY MANSIONS₱12,000
GATE 1 OF CARMENVILLE SUBD.
2 streets|Avg ₱8,938/sqm
  • PARADISE MANSION₱9,625
  • PARADISE COMPOUND₱8,250
NEAR GATE 2 CARMENVILLE
2 streets|Avg ₱7,625/sqm
  • WOODLAND PARK₱10,875
  • ALL OTHER STREETS₱4,375
Streets
29
Median Residential
₱8,000
Residential Range
₱2,950-₱120,000
Avg Commercial
₱34,513

Zonal Values by Street

LocationResidentialCommercialIndustrialPSRCCC
Cutcut------
↳ BAGONG BAYAN SUBD.(NEAR SLAUGHTER HOUSE)
₱6,750-----
↳ BAGONG SILANG SUBD.(NEAR CUTCUT ELEMENTARY SCHOOL)
₱2,950-----
↳ CARMENVILLE SUBD.(SIDE STREET OF HOLY MARY MEMORIAL PARK)
₱11,250-----
↳ CIRCUMFERENTIAL ROAD/FRIENDHIP HI-WAY(ACROSS TRADE SCHOOL)
-₱22,500----
↳ CUTCUT PROPER(ACROSS TRADE SCHOOL)
₱2,950-----
↳ HERITAGE PLACE SUBD. (HERITAGE PLAZA)(ACROSS HOLY FAMILY ACADEMY ANNEX)
₱8,750-----
↳ HOLY FAMILY I(JUNCTION OF FRIENDSHIP HI-WAY & RIZAL ST., EXT.)
₱8,750-----
↳ HOLY FAMILY II(BACK OF JOLLIBEE CUTCUT)
₱7,062.5-----
↳ NEPOMUCENO SUBD.(NEAR M. NEPOMUCENO ELEM. SCHOOL)
₱5,500-----
↳ PARADISE MANSION(GATE 1 OF CARMENVILLE SUBD.)
₱9,625-----
↳ PARADISE COMPOUND(GATE 1 OF CARMENVILLE SUBD.)
₱8,250-----
↳ PETERSVILLE(BEHIND VILLA TERESA SUBD.)
₱2,950-----
↳ PRICILLA SANTOS SUBD.(BEHIND ST. CATHERINE HOSP.)
₱3,750-----
↳ RIZAL EXTENSION(STO.ROSARIO ST. - SYLVIA STREET)
-₱25,500----
↳ RIZAL EXTENSION(INTERIOR)
₱4,750₱17,250----
↳ RIZAL EXTENSION(AFTER SYLVIA ST.-CAMIA ST.)
-₱17,125----
↳ RIZAL EXTENSION(AFTER CAMIA ST. - PORAC BOUNDARY)
-₱13,500----
↳ RIZAL EXTENSION(SYLVIA ST. - PORAC BOUNDARY)
₱5,500-----
↳ SUNSET VALLEY SUBD.(ALONG APUNG GUIDANG ELEM. SCHOOL)
₱8,000-----
↳ SUNSET VALLEY MANSIONS(ACROSS TRADE SCHOOL)
₱12,000-----
↳ SUNSET ESTATE(NEAR WESTFIELD INTERNATIONAL SCHOOL)
₱11,250-----
↳ VILLA TERESA SUBD.(BACK OF ANGELES ELECTRIC.CORP.)
-₱26,250----
↳ VILLA TERESA SUBD.(BEHIND ANGELES ELECTRIC CORP. AND HAU)
₱17,500-----
↳ WOODLAND PARK(NEAR GATE 2 CARMENVILLE)
₱10,875-----
↳ ALL OTHER STREETS(NEAR GATE 2 CARMENVILLE)
₱4,375₱11,750----
↳ NEPWELL (ROCKWELL CENTER)(NEPOMART SITE/QUADRANGLE)
-₱36,250----
↳ CONDOMINIUM(NEPOMART SITE/QUADRANGLE)
₱120,000₱146,250-₱93,750₱120,000₱146,250
↳ ALL OTHER STREET(NEPOMART SITE/QUADRANGLE)
-₱28,750----
↳ HOLY MARY CEMETERY(NEPOMART SITE/QUADRANGLE)
------

Frequently Asked Questions about Cutcut

What is the BIR zonal value in Cutcut, City of Angeles?
The barangay-level residential zonal value in Cutcut is ₱12,990 per square meter. At the street level, residential values range from ₱2,950 to ₱120,000/sqm across 29 classified streets. These values are set by BIR RDO 021A (Angeles City, North Pampanga).
Which street has the highest zonal value in Cutcut?
CONDOMINIUM has the highest residential zonal value in Cutcut at ₱120,000 per square meter. It is located NEPOMART SITE/QUADRANGLE. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in Cutcut?
The most affordable street-level residential zonal value in Cutcut is ₱2,950/sqm, found on BAGONG SILANG SUBD.. It is located NEAR CUTCUT ELEMENTARY SCHOOL. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in Cutcut?
Use the tax estimator above to calculate based on your specific street and property details. As a reference, based on the barangay-level zonal value of ₱12,990/sqm, a 100 sqm lot would have a CGT of approximately ₱77,940 and a DST of approximately ₱19,485. Note: actual tax is computed on the selling price or fair market value, whichever is higher than the zonal value.
How many streets have BIR zonal values in Cutcut?
There are 29 streets with published BIR zonal value classifications in Cutcut, City of Angeles. The breakdown by zone type: 21 residential (72.4%), 10 commercial (34.5%), 1 general purpose (3.4%).
What is the commercial zonal value in Cutcut?
The barangay-level commercial zonal value in Cutcut is ₱34,513 per square meter. At the street level, commercial values go up to ₱146,250/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in City of Angeles

Agapito del RosarioAmsicAnunasBalibagoCapayaClaro M. Recto
About These Values

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 Cutcut, 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:

  • Capital Gains Tax (6%)
  • Documentary Stamp Tax (1.5%)
  • Transfer Tax (varies by LGU)

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 Page

Data extracted from official BIR zonal value schedules. For official purposes, verify with BIR directly.