New build, contract signed 1 November 2025, €250,000

A contract executed before the abolition date, where the legacy stamp duty bands still apply despite completion falling in 2026.

Why this one is interesting

Stamp duty attaches to the execution of the document, not to completion. A contract signed in late 2025 carries the charge even though the purchase finishes under the new regime. If you are being handed a contract drafted last year, look at the date on it before you sign.