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.
Help to Buy Scheme 2026 — At a glance
- Maximum refund
- €30,000 (10% of property price)
- Property price limit
- €500,000 maximum
- Property type
- New builds only — not second-hand homes
- Mortgage required
- At least 70% of property value — extended to 2029
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.
- HTB only applies to new build properties — second-hand homes do not qualify, regardless of price. If you are buying from a previous owner, HTB is not available.
- You do not always receive the full €30,000 — the refund is also capped at the total income tax and DIRT you paid in the 4 years before purchase. If you paid €18,000 in tax over that period, your maximum refund is €18,000.
- You must apply before completing the purchase — the refund goes directly to your developer and is counted as part of your deposit. You cannot claim it after the sale closes.
- Non-Irish citizens can claim HTB — there is no citizenship requirement. You need a PPS number and must have paid Irish income tax in the relevant period.
- HTB and the First Home Scheme are different programmes — HTB is a Revenue tax refund; the First Home Scheme is a shared equity arrangement where the State takes a stake in the property.
This page was reviewed against official Irish government guidance and updated to reflect 2026 Help to Buy scheme rates and eligibility rules.
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.