First-Time Buyer Guide · 2026
Help to Buy Scheme Ireland 2026: How to Get Up to €30,000 Towards Your First Home
Buying your first home in Ireland is one of the biggest financial decisions you'll ever make. The Help to Buy (HTB) scheme can give you a significant head start by refunding Income Tax and DIRT you've already paid — up to €30,000 towards your deposit. Use our Ireland Salary Calculator to see how much tax you've paid and estimate your HTB refund.
What Is the Help to Buy Scheme?
The HTB scheme is a government initiative that refunds Income Tax and DIRT (Deposit Interest Retention Tax) you paid in the previous 4 tax years. You can use this refund toward the deposit on a newly-built home.
First introduced in 2017 and extended several times, the scheme remains available for 2026 with the same core limits. Think of it as the State helping you redirect tax you've already paid toward your biggest financial goal: your first home.
💡 The refund is capped at €30,000 or 10% of the purchase price — whichever is lower. Properties over €500,000 do not qualify.
How Much Can You Actually Get?
The refund formula is simple:
HTB Refund = lower of (a) Income Tax + DIRT paid in last 4 years, or (b) 10% of purchase price
Both capped at €30,000
| Scenario | Home Price | 10% of Price | 4-Yr Tax Paid | HTB Refund |
|---|---|---|---|---|
| Single, €40k salary | €250,000 | €25,000 | €28,800 | €25,000 |
| Couple, both €45k | €350,000 | €35,000 | €52,000 | €30,000 |
| Single, €60k salary | €300,000 | €30,000 | €44,000 | €30,000 |
| Single, €35k salary | €200,000 | €20,000 | €18,000 | €18,000 |
* Estimates based on typical tax paid. Your actual refund depends on your personal tax history. Use our Salary Calculator to estimate your annual tax paid.
Eligibility — Do You Qualify?
You must meet all of the following conditions:
1. First-Time Buyer
You (and your partner, if buying jointly) must never have owned — or held a beneficial interest in — any property. This applies globally; owning a home abroad disqualifies you.
2. Newly-Built Home Only
The property must be a newly-built home purchased from a builder or developer. Second-hand homes, renovations, and conversions do not qualify. Self-builds qualify if the home was constructed after 2016.
3. Principal Residence (5-Year Rule)
You must live in the property as your principal residence for at least 5 years. Selling or renting it within 5 years triggers a repayment of the full HTB refund, unless an exception applies (death, serious illness, job relocation over 50km, or family size change).
4. Minimum Mortgage (80% LTV)
Your mortgage must cover at least 80% of the purchase price. Your total deposit — including the HTB refund — cannot exceed 20% of the price. This aligns with the Central Bank’s mortgage lending rules.
5. Tax Compliance
All tax returns must be filed and all taxes paid for at least the 4 years preceding your application. Self-employed buyers especially need to ensure their returns are fully up to date.
How to Apply — Step by Step
- 1
Check your eligibility online
Log into Revenue's myAccount service. Go to "My Enquiries" → "Help to Buy" and use the eligibility checker. It will show your estimated refund based on your tax history. You can do this before you've even found a property.
- 2
Get mortgage approval in principle
Before making an offer, get Approval in Principle from a lender. The HTB refund counts toward your deposit, so your lender will factor it into their assessment of your affordability.
- 3
Find a property and sign a contract
Once you've found a new home and signed a contract, you can proceed to the formal HTB application. Ensure the purchase price is €500,000 or less.
- 4
Submit your HTB application in myAccount
Complete the application with your mortgage offer letter, property details (address, price, BER rating), and signed contract. Revenue processes applications within 10–15 working days and issues an HTB Approval Letter.
- 5
Close the sale
The HTB refund is paid directly to your solicitor on closing day. It reduces the cash deposit you need to bring to the table — this is the moment the scheme delivers real value.
How to Maximise Your HTB Refund
⏰ Time Your Purchase
The refund is based on the previous 4 tax years. If you recently got a pay rise, waiting one more year could significantly increase your refund as your higher earnings enter the 4-year window.
👫 Apply as a Couple
Both partners can apply and combine their refunds. While the total is still capped at €30,000 per property, dual-income couples typically hit the cap faster.
🏠 Combine with First Home Scheme
HTB covers part of your deposit while the First Home Scheme (FHS) provides equity support to reduce your mortgage. Together they make home ownership more accessible.
💰 Check Your DIRT History
DIRT (tax on deposit interest) counts toward the HTB refund. If you've had significant savings over 4 years, this adds to your refundable amount without any extra effort.
Common Pitfalls to Avoid
Assuming All Years Count Equally
The refund is based on actual tax paid. If you were a student, unemployed, or non-resident for part of the 4 years, those years contribute nothing.
Buying Over €500,000
Properties priced over €500,000 do not qualify for HTB, even if the refund would be capped at €30,000. Confirm the price before committing.
Not Filing Tax Returns
Self-employed buyers often miss filing returns, blocking HTB approval. Ensure all returns are filed and taxes paid before applying.
Expecting Retrospective Claims
HTB cannot be claimed after you draw down your mortgage. The approval must be in place before closing. Start early — applications take 2–3 weeks.