Written answers
Thursday, 6 November 2025
Department of Finance
Tax Data
Cian O'Callaghan (Dublin Bay North, Social Democrats)
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204. To ask the Minister for Finance if he will provide a breakdown of the dwellings purchased where the 10 % stamp duty was paid, by year since the enhanced stamp duty was introduced, in tabular form; and if he will make a statement on the matter. [60749/25]
Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the number of properties on which the higher stamp duty rate was paid is provided in the table below. The higher rate is currently set at 15% of the consideration. This rate came into effect on 2 October 2024. Prior to this, it was 10%.
| Year | Number of properties |
|---|---|
| 2021 | 189 |
| 2022 | 454 |
| 2023 | 667 |
| 2024 | 392 |
| 2025** | 137 |
| Total | 1,839 |
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