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ToolsZonal ValuesPampangaCity of AngelesSan Nicolas

BIR Zonal Values in San Nicolas

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

Effective: 11-Sep-22

San Nicolas Zonal Value Summary (2026)

San Nicolas is a barangay in City of Angeles, Pampanga with 22 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱11,575 per square meter. Street-level residential values range from ₱7,250 to ₱27,750 per square meter, with a median of ₱7,625/sqm. The highest-valued residential street is ALL OTHER TOWN HOUSES at ₱27,750/sqm. Commercial zonal values reach up to ₱40,500/sqm. The majority of classified streets (90.9%) carry commercial 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 San Nicolas.

Residential
₱11,575
/sqm
Commercial
₱28,613
/sqm
Industrial
-
Estimate Your Property Tax in San Nicolas

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

Based on San Nicolas barangay-level residential value of ₱11,575/sqm

Zonal Basis
₱1,157,500
100 sqm x ₱11,575
Capital Gains Tax (6%)
₱69,450
Documentary Stamp Tax (1.5%)
₱17,363
Estimated Total (CGT + DST)
₱86,813

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

Commercial20 of 22 streets (90.9%)
Residential5 of 22 streets (22.7%)

Street Rankings

Top 5 Highest Residential
  1. 1.ALL OTHER TOWN HOUSES(SAN NICOLAS MARKET)₱27,750/sqm
  2. 2.JESUS ST.(SADDIE ST-ZAMORA)₱7,625/sqm
  3. 3.LAND TENURE(ASUNCION ST.-ZAMORA ST. (BEHIND PHIL RABBIT TERMINAL))₱7,625/sqm
  4. 4.MABINI ST.(MABINI ST. EXT. & OTHER STREETS)₱7,625/sqm
  5. 5.ALL OTHER STREETS(SAN NICOLAS MARKET)₱7,250/sqm
Top 5 Most Affordable
  1. 1.ALL OTHER STREETS(SAN NICOLAS MARKET)₱7,250/sqm
  2. 2.JESUS ST.(SADDIE ST-ZAMORA)₱7,625/sqm
  3. 3.LAND TENURE(ASUNCION ST.-ZAMORA ST. (BEHIND PHIL RABBIT TERMINAL))₱7,625/sqm
  4. 4.MABINI ST.(MABINI ST. EXT. & OTHER STREETS)₱7,625/sqm
  5. 5.ALL OTHER TOWN HOUSES(SAN NICOLAS MARKET)₱27,750/sqm
Top 3 Commercial Streets
  1. 1.MIRANDA ST.(SAN NICOLAS MARKET)₱40,500/sqm
  2. 2.PLARIDEL ST.(SAPANG BALEN - MIRANDA STREET)₱40,500/sqm
  3. 3.RIZAL ST.(SAN NICOLAS MARKET)₱40,500/sqm

Streets by Vicinity

SAN NICOLAS MARKET
8 streets|Avg ₱17,500/sqm
  • CALLE CAPITAN ST.-
  • GOBENADORCILLO-
  • MIRANDA ST.-
  • RIZAL ST.-
  • SUMATIN ST.-
  • +3 more streets
Streets
22
Median Residential
₱7,625
Residential Range
₱7,250-₱27,750
Avg Commercial
₱28,613

Zonal Values by Street

LocationResidentialCommercialIndustrialRCCC
San Nicolas-----
↳ AGUINALDO(RIZAL STREET - LUNA ST. (SAN NICOLAS MARKET)*)
-₱26,250---
↳ CALLE CAPITAN ST.(SAN NICOLAS MARKET)
-₱26,250---
↳ HENSON ST.(MIRANDA ST.- BURGOS ST. (SAN NICOLAS MARKET)*)
-₱34,000---
↳ JESUS ST.(HENSON ST.-PLARIDEL ST. (SAN NICOLAS MARKET))
-₱26,250---
↳ JESUS ST.(SADDIE ST-ZAMORA)
₱7,625----
↳ GOBENADORCILLO(SAN NICOLAS MARKET)
-₱26,250---
↳ LAND TENURE(ASUNCION ST.-ZAMORA ST. (BEHIND PHIL RABBIT TERMINAL))
₱7,625₱12,750---
↳ LUNA ST.(MIRANDA ST. - JESUS ST. (SAN NICOLAS MARKET))
-₱26,250---
↳ MABINI ST.(PLARIDEL ST.-RIZAL ST.(A.C. WATER DIST.))
-₱22,250---
↳ MABINI ST.(MABINI ST. EXT. & OTHER STREETS)
₱7,625----
↳ MIRANDA ST.(SAN NICOLAS MARKET)
-₱40,500---
↳ PLARIDEL ST.(SAPANG BALEN - MIRANDA STREET)
-₱40,500---
↳ PLARIDEL ST.(AFTER MIRANDA ST.-BURGOS ST.)
-₱31,250---
↳ RIZAL ST.(SAN NICOLAS MARKET)
-₱40,500---
↳ RIZAL ST.(MIRANDA ST TO BRIDGE)
-₱35,000---
↳ SADDIE STREET(FROM MIRANDA EXT. TO VALDEZ BLDG. AREA)
-₱22,250---
↳ SUMATIN ST.(SAN NICOLAS MARKET)
-₱22,250---
↳ ALL OTHER STREETS(SAN NICOLAS MARKET)
₱7,250₱13,500---
↳ MIRANDA ST. EXT.(HENSON ST. - SADDIE ST.)
-₱38,500---
↳ MIRANDA ST. EXT.(SADDIE ST. - MABINI ST. EXT.)
-₱22,250---
↳ VALDEZ BLDG. AREA(SAN NICOLAS MARKET)
-₱33,750---
↳ ALL OTHER TOWN HOUSES(SAN NICOLAS MARKET)
₱27,750₱31,750-₱27,750₱31,750

Frequently Asked Questions about San Nicolas

What is the BIR zonal value in San Nicolas, City of Angeles?
The barangay-level residential zonal value in San Nicolas is ₱11,575 per square meter. At the street level, residential values range from ₱7,250 to ₱27,750/sqm across 22 classified streets. These values are set by BIR RDO 021A (Angeles City, North Pampanga).
Which street has the highest zonal value in San Nicolas?
ALL OTHER TOWN HOUSES has the highest residential zonal value in San Nicolas at ₱27,750 per square meter. It is located SAN NICOLAS MARKET. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in San Nicolas?
The most affordable street-level residential zonal value in San Nicolas is ₱7,250/sqm, found on ALL OTHER STREETS. It is located SAN NICOLAS MARKET. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in San Nicolas?
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 ₱11,575/sqm, a 100 sqm lot would have a CGT of approximately ₱69,450 and a DST of approximately ₱17,363. 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 San Nicolas?
There are 22 streets with published BIR zonal value classifications in San Nicolas, City of Angeles. The breakdown by zone type: 20 commercial (90.9%), 5 residential (22.7%).
What is the commercial zonal value in San Nicolas?
The barangay-level commercial zonal value in San Nicolas is ₱28,613 per square meter. At the street level, commercial values go up to ₱40,500/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 San Nicolas, 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.