What is the Help to Buy scheme in Ireland?

The Help to Buy (HTB) scheme is a Revenue incentive that refunds income tax and DIRT paid by first-time buyers of new or self-built homes. The maximum refund is €30,000 or 10% of the purchase price, whichever is less. It is administered by Revenue and paid directly to the developer or solicitor on your behalf at completion. HTB reduces the deposit you need and is specifically designed to help first-time buyers get onto the property ladder. It was introduced in 2017 and extended through 2029.

Who qualifies for Help to Buy in Ireland in 2026?

To qualify: you must be a first-time buyer (all purchasers on the transaction must be first-time buyers); the property must be a new build or self-build (not a second-hand property); the property value must not exceed €500,000; you must take out a mortgage of at least 70% of the purchase price (70% LTV minimum); you must be tax-compliant (all returns filed, no outstanding tax liability); and the property must be your principal private residence for at least 5 years after purchase.

How much is the Help to Buy refund in 2026?

The Help to Buy refund is the lesser of: 10% of the purchase price, or €30,000. So for properties priced €300,000 or more, the maximum is €30,000. For a €250,000 property, the rebate would be €25,000 (10% of €250,000). The refund is based on the income tax (PAYE, USC is NOT included) and DIRT you paid in the last 4 years. If you have not paid enough tax in the last 4 years, your refund will be limited to what you actually paid.

What is the minimum property value to get the full €30,000 HTB refund?

The full €30,000 refund is available for properties priced €300,000 or more (10% of €300,000 = €30,000). For properties below €300,000, the rebate is 10% of the purchase price. For properties above €500,000, the scheme does not apply. Examples: €250,000 property = €25,000 max. €300,000 property = €30,000 max. €400,000 property = €30,000 max (capped). €500,000 property = €30,000 max (capped). €500,001 property = not eligible.

What taxes are refunded under Help to Buy?

Help to Buy refunds income tax (PAYE on employment income, or income tax on self-employment income assessed by Revenue) and DIRT (Deposit Interest Retention Tax on savings interest) paid in the last 4 tax years. USC (Universal Social Charge) and PRSI are NOT refunded. Only taxes you actually paid count — if you received a tax refund in a given year, that year's tax is already refunded and is not available again through HTB.

Can self-employed people use Help to Buy?

Yes. Self-employed people can use Help to Buy, but only if their tax returns are up to date and all tax liabilities are paid. Self-employed buyers access HTB through the Revenue myAccount self-service portal (not the PAYE portal). The refund is based on income tax paid over the last 4 years (not USC). The 70% LTV mortgage requirement applies to self-employed buyers as well.

Can I use Help to Buy for a second-hand property?

No. Help to Buy applies only to new builds and self-builds. Second-hand properties (previously occupied homes) do not qualify, regardless of price or condition. For second-hand properties, look at the Local Authority Home Loan and the Rent Tax Credit instead. The distinction is strict: a property that has been lived in before does not qualify, even if it is newly renovated.

How do I claim Help to Buy?

Apply through Revenue myAccount (PAYE workers) or the Revenue Online Service/ROS (self-employed). Log in and complete the HTB application online. You will need your booking deposit receipt, a copy of the signed contract or booking agreement, and details of your mortgage lender and approval. Revenue processes the application, and the approved refund amount is paid directly to the developer or to your solicitor's client account at contract signing or drawdown.

Can I use Help to Buy with the First Home Scheme?

Yes — and this is strongly recommended for new build buyers. HTB provides up to €30,000 from Revenue, reducing the amount of FHS equity you need. The combined FHS equity stake plus HTB is capped at 30% of the purchase price. Because HTB reduces the FHS equity, it also reduces the eventual service charge (which applies from year 6 on the FHS equity). Using both together maximises your buying power.

What is the 5-year clawback rule for Help to Buy?

You must live in the property as your principal private residence for at least 5 years from the date of completion. If you sell or cease to occupy the property within 5 years, Revenue may claw back some or all of the HTB refund. The clawback amount reduces proportionally over the 5 years (100% clawback in year 1, reduced each year). After 5 years, the HTB is fully yours and no clawback applies.

Help to Buy 2026 — Revenue tax refund for first-time buyers of new homes

Help to Buy (HTB) Scheme in Ireland 2026

Help to Buy gives first-time buyers a Revenue tax refund of up to €30,000 (or 10% of the property price) to use as a deposit on a new home. New builds and self-builds only. You must take out a mortgage of at least 70% LTV. The refund is based on the income tax and DIRT you paid in the last 4 years. This is the definitive 2026 guide — maximum refund calculation, qualifying properties, combining with the First Home Scheme, and step-by-step application.

Reading time: 6 minutesLast updated: July 26, 2026

Help to Buy 2026 — Key figures

Maximum refund: €30,000 or 10% of price
Property type: New build or self-build only
Max property price: €500,000
Minimum mortgage: 70% LTV
Scheme extended until: 2029
Residency requirement: 5 years as principal residence

How the refund is calculated

Property price	10% of price	HTB refund (max €30,000)
€200,000	€20,000	€20,000 (subject to tax paid in last 4 years)
€250,000	€25,000	€25,000
€300,000	€30,000	€30,000 (maximum reached)
€350,000	€35,000	€30,000 (capped)
€400,000	€40,000	€30,000 (capped)
€450,000	€45,000	€30,000 (capped)
€500,000	€50,000	€30,000 (capped at limit)
€500,001+	N/A	Not eligible — above price limit

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Your refund cannot exceed what you actually paid in income tax + DIRT over the last 4 years. If you have been in Ireland for only 1–2 years, your available HTB refund may be less than €30,000. Check Revenue myAccount to see your estimated refund before signing a contract.

What taxes count toward your HTB refund?

Tax type	Counts toward HTB?
Income tax (PAYE on employment income)	Yes
Income tax (self-assessment, sole trader, company director)	Yes
DIRT (Deposit Interest Retention Tax on savings)	Yes
USC (Universal Social Charge)	No
PRSI (Pay Related Social Insurance)	No
Capital Gains Tax (CGT)	No
VAT	No

Worked examples

Example 1 — Single worker, 4 years PAYE in Ireland

Salary: €48,000/year
Income tax paid per year (approx.): €8,000
Total income tax paid over 4 years: €32,000
Property price: €340,000 (new build)
HTB entitlement: lesser of 10% (€34,000) or €30,000 → €30,000
Available HTB (limited to tax paid): €30,000 ≤ €32,000 → full €30,000 available
Deposit required: €34,000 (10% of €340,000)
HTB covers: €30,000 of the deposit → only €4,000 from personal savings needed

Example 2 — Person who moved to Ireland 2 years ago

Arrived in Ireland: 2 years ago
Income tax paid in Ireland (2 years): approx. €16,000
Property: €350,000 (new build)
HTB entitlement (10%): €35,000 → capped at €30,000
Available HTB (limited to tax paid in Ireland): €16,000
Personal savings still required: €35,000 − €16,000 = €19,000

People who have recently moved to Ireland may not have built up enough Irish tax history for the full €30,000 refund. Tax paid in another EU/EEA country does NOT count for HTB.

Example 3 — Couple with Help to Buy + First Home Scheme + LAHL

Property: €400,000 (new build in Dublin commuter belt)
Combined salary: €75,000
HTB (Revenue): €30,000
FHS equity (10%): €40,000
Combined FHS + HTB: €70,000 = 17.5% — under 30% cap
Mortgage (LAHL, 90% LTV of remaining): €330,000
Personal savings needed: €0
Monthly LAHL repayment (30yr, 4.05%): approx. €1,589
FHS service charge from year 6 (on €40,000 equity): approx. €700/year

Application walkthrough

Check your estimated refund at Revenue myAccount
Log in at revenue.ie using your myGovID credentials. Under ‘Help to Buy’ in the PAYE services section, you can see an estimate of your refund based on your last 4 years’ tax payments. This helps you plan your deposit strategy before signing contracts.
Ensure tax compliance
All income tax returns must be filed and all liabilities paid. If you have any outstanding tax issues, resolve them before applying — Revenue will not process an HTB application with outstanding liabilities. PAYE workers are typically compliant automatically; self-employed must ensure all self-assessment returns are filed.
Sign a contract on a qualifying new-build
The property must be a new build or self-build, value no more than €500,000, not previously occupied. Get mortgage approval from a participating lender and sign the purchase contract or booking agreement.
Submit your HTB claim through Revenue
Log into Revenue myAccount or ROS (self-employed). Complete the HTB application and upload required documents: signed contract, mortgage approval letter, builder’s reference number (provided by the developer when they register with Revenue as a HTB-qualified builder). Your solicitor or the developer can guide you on the builder registration number.
Revenue processes and pays
Revenue reviews your claim, typically within 5-10 business days. The approved refund is paid directly to the developer’s or builder’s bank account (not to you personally). Your solicitor confirms receipt and the refund is credited against your purchase price balance.

5-year clawback

Year in which you sell/cease occupation	Clawback amount
Year 1 (within 12 months of completion)	100% of HTB refund must be repaid
Year 2	80% clawback
Year 3	60% clawback
Year 4	40% clawback
Year 5	20% clawback
After year 5 (5+ years from completion)	No clawback — HTB is fully yours

Frequently asked questions

Common misunderstandings about Help to Buy

HTB only applies to new builds and self-builds — second-hand properties do not qualify, no matter how cheap or newly renovated.
USC and PRSI are not refunded — only income tax and DIRT count toward your HTB refund.
The refund is limited to what you actually paid in the last 4 years — recent movers to Ireland may not have built up the full €30,000 entitlement.
The money is paid directly to the developer, not to you — you cannot use it for any other purpose.
You must have a mortgage of at least 70% LTV — cash-only buyers and those with very large deposits do not qualify.
Selling within 5 years triggers a clawback — plan to stay for at least 5 years or factor the potential clawback into your calculations.

Official sources

This page was reviewed against official Revenue and Gov.ie guidance. Help to Buy 2026: up to €30,000 or 10% of price, new builds only, max property €500,000, 70% LTV mortgage required, 5-year clawback, apply via Revenue myAccount.

Information Accuracy — This guide has been independently researched and reviewed using official Irish government sources available on the publication date. Government schemes, payment rates, eligibility rules and legislation may change over time. Before making financial, legal or welfare decisions, always confirm the latest information directly with the relevant Irish authority.

Reviewed by

Vitor Alves

Founder of D’Emilia Accounting

Founder of D’Emilia Accounting, helping immigrants navigate Irish tax and benefits.

Last reviewed: July 26, 2026 · About this site