Help to Buy Ireland 2026: How to Claim Up to €30,000
The Help to Buy (HTB) scheme gives first-time buyers in Ireland a tax refund of up to €30,000 — or 10% of the purchase price, whichever is lower — to use as a deposit on a new or self-build home. The scheme applies to properties valued up to €500,000 and has been extended until 31 December 2029.
What is the Help to Buy scheme?
Help to Buy (HTB) is a Revenue Ireland scheme that refunds income tax and DIRT paid over the previous four tax years. The refund can be up to €30,000 or 10% of the purchase price — whichever is lower — and must be used as part of your deposit.
The scheme is only available on new builds and self-builds. You cannot use Help to Buy to purchase a second-hand property.
| Factor | Limit |
|---|---|
| Maximum relief | €30,000 |
| As % of purchase price | 10% (whichever is lower) |
| Maximum property value | €500,000 |
| Scheme end date | 31 December 2029 |
Who qualifies for Help to Buy?
To qualify you must: (1) be a first-time buyer — you cannot have previously owned a property anywhere in the world; (2) take out a mortgage of at least 70% of the purchase price; (3) live in the property as your principal private residence for at least 5 years after purchase; (4) have paid sufficient Irish income tax or DIRT in the previous four years to cover the refund amount.
Joint buyers must both be first-time buyers. If one applicant has previously owned property, neither qualifies.
How to apply for Help to Buy
Applications are made through Revenue's myAccount portal (or ROS if self-assessed). The process has two stages.
First, submit the HTB application and get an access code from Revenue. Then, when you sign contracts with the developer, provide the access code — the developer claims the funds directly from Revenue and applies them to your deposit.
For self-builds, the drawdown process is slightly different and involves your mortgage lender at stage payments.
Can I combine Help to Buy with other schemes?
Yes. Help to Buy can be used alongside the First Home Scheme (FHS), though the combined equity injection must not exceed 30% of the purchase price. The FHS will reduce its equity stake to account for any HTB relief already received.
You cannot use Help to Buy on properties above €500,000, or on any second-hand home regardless of price.
Frequently asked questions
Does Help to Buy apply to second-hand homes?+
No. The Help to Buy scheme is restricted to new builds and self-builds only. You cannot use it when purchasing a second-hand (previously owned) property in Ireland.
How much can a couple claim under Help to Buy?+
A couple buying jointly can claim the same maximum as a single buyer: €30,000 or 10% of the purchase price, whichever is lower. The limit does not double for two buyers.
What if I haven't paid enough tax to get the full €30,000?+
You can only claim back income tax and DIRT you have actually paid over the previous four tax years. If your tax paid is less than €30,000, your refund will be limited to the amount you paid. Part-time workers or those with low incomes may receive less.
Is Help to Buy available for apartments?+
Yes, provided the apartment is a new build and meets the other eligibility criteria (purchase price under €500,000, first-time buyer, mortgage at least 70% LTV).
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