Up to €30,000 back from Revenue for first-time buyers of new homes
Help to Buy Scheme Ireland 2026
A Revenue tax refund of up to 10% of the purchase price (max €30,000) for first-time buyers of new build properties. Extended to 2029 — immigrants who have paid Irish income tax can also claim.
How much you receive — worked examples
| Property price | 10% of price | Maximum HTB refund |
|---|---|---|
| €250,000 | €25,000 | €25,000 |
| €300,000 | €30,000 | €30,000 |
| €400,000 | €40,000 | €30,000 (cap applies) |
| €500,000 | €50,000 | €30,000 (cap applies) |
| Over €500,000 | — | Not eligible |
The refund is also capped at the total income tax and DIRT paid in the 4 years before purchase. If you paid less than €30,000 in tax over that period, your refund will be lower.
Key eligibility rules
- First-time buyer only — never owned a home in Ireland or abroad
- New build property only (not second-hand)
- Property price must not exceed €500,000
- Must be your principal private residence
- Mortgage of at least 70% of the property value required
- Must have paid Irish income tax and/or DIRT in the relevant period
How to claim
Apply through myAccount on Revenue.ie or ROS (for self-assessed filers). The process involves:
- Apply online to get an HTB access code
- Give the code to your developer or solicitor
- Revenue pays the refund directly to the developer on your behalf, which reduces the amount you need to pay
For self-builds, the refund is paid directly to you in stages as construction progresses.
Frequently asked questions
What is the Help to Buy scheme?
A Revenue tax refund of up to 10% of the price of a new home (max €30,000) for first-time buyers. Extended to 2029.
How much can I receive?
Up to €30,000 (10% of property value). Property must not exceed €500,000. Refund also limited to tax paid in prior 4 years.
Do I qualify as a first-time buyer?
You qualify if you have never owned property in Ireland or abroad. All applicants on a joint purchase must be first-time buyers.
Can I use it with a mortgage?
Yes — you must have a mortgage of at least 70% of the property value to qualify for HTB.
Can immigrants claim Help to Buy?
Yes, if you have paid Irish income tax and/or DIRT in the relevant period and have a PPS number.