With the Budget just over 24 hours away the latest leaks suggest that we could see a rise in stamp duty.
The increase would apply to commercial properties only, but could be as high as 5%.
The rate which currently stands at 2% raised more than €250 million for the State last year.
The change is being met with opposition from some.
Dr John McCartney, a research director at property firm Savills Ireland, said it could be seen as an own goal.
"I think there is a danger that it could be an own goal because residential development sites are classified as commercial property for stamp duty purposes.
"Know why is this a problem? Well we know that in general we have an acute shortage of housing and this is clearly a huge factor in driving increasing prices," he said.