Dáil Éireann Debate, Tuesday - 10 February 2026
233. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the amount collected in stamp duty for residential properties in 2025; and the proportion of this amount applicable to first-time buyers. [10094/26]
View answerI am advised by Revenue that stamp duty receipts for residential properties up to 2024, the latest full year available, is provided in the ‘Breakdown of Stamp Duty Receipts’ available on the Revenue website at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/stamp-duty/receipts.aspx. An update of this publication, which will include 2025 data, will issue in Q2 2026.
Furthermore, I am advised it is not possible to separately identify the amount of stamp duty receipts for residential properties that is applicable to first time buyers in 2025 and in preceding years, as receipts are not captured by Revenue statistical reporting systems at the taxpayer level.
However, the Deputy may wish to note, based on stamp duty returns for 2024, the latest year for which fully analysed data are available, the estimated cost of abolishing stamp duty for first-time buyers is in the order of €60 million. This estimate is arrived at by taking the stamp duty returns for residential property purchases made by persons identifying themselves as first-time buyers, and taking the associated stamp duty liability as the potential cost of exempting them from the duty.
