City of Angeles, Pampanga · RDO 021A (Angeles City, North Pampanga)
Effective: 11-Sep-22
Salapungan is a barangay in City of Angeles, Pampanga with 11 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱9,028 per square meter. Street-level residential values range from ₱4,375 to ₱17,500 per square meter, with a median of ₱8,000/sqm. The highest-valued residential street is (PROVINCIAL ROAD)-ANGELES-MAGALANG ROAD at ₱17,500/sqm. Commercial zonal values reach up to ₱43,750/sqm. The majority of classified streets (81.8%) 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 Salapungan.
Calculate capital gains tax (CGT) and documentary stamp tax (DST) based on BIR zonal values.
Based on Salapungan barangay-level residential value of ₱9,028/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 |
|---|---|---|---|
| Salapungan | - | - | - |
↳ ALONG MC ARTHUR HI-WAY(ANGELES MAGALANG RD.- DONA AURORA ST.) | - | ₱43,750 | - |
↳ ALONG MC ARTHUR HI-WAY(AFTER DONA AURORA ST- MAGALANG AVE.) | - | ₱38,625 | - |
↳ C. DAYRIT SUBD.(P.GOMEZ ST.) | ₱8,000 | - | - |
↳ C. DAYRIT SUBD.(DOÑA AURORA ST.) | ₱8,000 | - | - |
↳ C. DAYRIT SUBD.(FAJARDO ST.) | ₱8,000 | - | - |
↳ C. DAYRIT SUBD.(ACROSS AUF) | ₱7,625 | - | - |
↳ DONA AGRIPINA SUBD.(NEAR SALAPUNGAN ELEMENTARY SCHOOL) | ₱5,500 | - | - |
↳ ALL OTHER LOTS(NEAR SALAPUNGAN ELEMENTARY SCHOOL) | ₱4,375 | ₱13,500 | - |
↳ (PROVINCIAL ROAD)-ANGELES-MAGALANG ROAD(MAC.HI-WAY- P. GOMEZ ST.) | ₱17,500 | ₱30,625 | - |
↳ (PROVINCIAL ROAD)-ANGELES-MAGALANG ROAD(AFTER P.GOMEZ-DONA AGRIPINA ST.EXT.) | ₱13,500 | ₱21,500 | - |
↳ MAGALANG AVENUE(MAC ARTHUR HI-WAY to PANDAN BDRY.) | ₱8,750 | ₱15,375 | - |
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 Salapungan, 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.