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ToolsZonal ValuesPampangaSto. TomasMORAS

BIR Zonal Values in MORAS

Sto. Tomas, Pampanga · RDO 021A, 021B (Angeles City, North Pampanga, San Fernando, South Pampanga)

Effective: 2024-02-22

MORAS Zonal Value Summary (2026)

MORAS is a barangay in Sto. Tomas, Pampanga with 9 street-level zonal value classifications published by the Bureau of Internal Revenue (BIR). The barangay-level residential zonal value is ₱3,411 per square meter. Street-level residential values range from ₱2,000 to ₱9,000 per square meter, with a median of ₱2,800/sqm. The highest-valued residential street is MAC ARTHUR HIWAY at ₱9,000/sqm. Commercial zonal values reach up to ₱12,000/sqm. The majority of classified streets (100%) 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 MORAS.

Residential
₱3,411
/sqm
Commercial
₱9,000
/sqm
Industrial
₱6,000
/sqm
Estimate Your Property Tax in MORAS

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

Based on MORAS barangay-level residential value of ₱3,411/sqm

Zonal Basis
₱341,100
100 sqm x ₱3,411
Capital Gains Tax (6%)
₱20,466
Documentary Stamp Tax (1.5%)
₱5,117
Estimated Total (CGT + DST)
₱25,583

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

Residential9 of 9 streets (100%)
Industrial3 of 9 streets (33.3%)
Agricultural3 of 9 streets (33.3%)
Commercial2 of 9 streets (22.2%)

Street Rankings

Top 5 Highest Residential
  1. 1.MAC ARTHUR HIWAY₱9,000/sqm
  2. 2.ALL LOTS₱3,500/sqm
  3. 3.MA. CLARA ST.₱2,900/sqm
  4. 4.C. GOMEZ ST.₱2,800/sqm
  5. 5.R.P. PALAD ST₱2,800/sqm
Top 5 Most Affordable
  1. 1.SIENA VILLE SUBD.₱2,000/sqm
  2. 2.ALL OTHER LOTS₱2,400/sqm
  3. 3.MACOPA ST₱2,500/sqm
  4. 4.C. GOMEZ ST.₱2,800/sqm
  5. 5.R.P. PALAD ST₱2,800/sqm
Top 2 Commercial Streets
  1. 1.MAC ARTHUR HIWAY₱12,000/sqm
  2. 2.ALL LOTS₱6,000/sqm
Top 3 Industrial Streets
  1. 1.MAC ARTHUR HIWAY₱10,000/sqm
  2. 2.R.P. PALAD ST₱4,000/sqm
  3. 3.ALL OTHER LOTS₱4,000/sqm
Streets
9
Median Residential
₱2,800
Residential Range
₱2,000-₱9,000
Avg Commercial
₱9,000

Zonal Values by Street

LocationResidentialCommercialIndustrial
MORAS---
↳ MAC ARTHUR HIWAY
₱9,000₱12,000₱10,000
↳ ALL LOTS
₱3,500₱6,000-
↳ C. GOMEZ ST.
₱2,800--
↳ MA. CLARA ST.
₱2,900--
↳ MACOPA ST
₱2,500--
↳ R.P. PALAD ST
₱2,800-₱4,000
↳ ALL OTHER LOTS
₱2,400-₱4,000
↳ BALUYUT SUBD.
₱2,800--
↳ SIENA VILLE SUBD.
₱2,000--

Frequently Asked Questions about MORAS

What is the BIR zonal value in MORAS, Sto. Tomas?
The barangay-level residential zonal value in MORAS is ₱3,411 per square meter. At the street level, residential values range from ₱2,000 to ₱9,000/sqm across 9 classified streets. These values are set by BIR RDO 021A, 021B (Angeles City, North Pampanga, San Fernando, South Pampanga).
Which street has the highest zonal value in MORAS?
MAC ARTHUR HIWAY has the highest residential zonal value in MORAS at ₱9,000 per square meter. This value serves as the minimum taxable base for property transactions on this street.
What is the most affordable zonal value in MORAS?
The most affordable street-level residential zonal value in MORAS is ₱2,000/sqm, found on SIENA VILLE SUBD.. This is the lowest BIR-assessed minimum value for residential property in this barangay.
How much is the capital gains tax for property in MORAS?
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 ₱3,411/sqm, a 100 sqm lot would have a CGT of approximately ₱20,466 and a DST of approximately ₱5,117. 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 MORAS?
There are 9 streets with published BIR zonal value classifications in MORAS, Sto. Tomas. The breakdown by zone type: 9 residential (100%), 3 industrial (33.3%), 3 agricultural (33.3%), 2 commercial (22.2%).
What is the commercial zonal value in MORAS?
The barangay-level commercial zonal value in MORAS is ₱9,000 per square meter. At the street level, commercial values go up to ₱12,000/sqm. Commercial zonal values are typically higher than residential values and apply to properties in commercially zoned areas.

Other Barangays in Sto. Tomas

Santo Rosario₱2,500/sqmMoras De La PazPoblacionSan BartolomeSan MatiasSan Vicente
About These Values

These zonal values are published by BIR RDO 021A, 021B (Angeles City, North Pampanga, San Fernando, South Pampanga) and represent the minimum taxable value per square meter for properties in MORAS, Sto. Tomas.

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.