Ireland Help to Buy (HTB) Calculator 2026
Calculate your Ireland Help to Buy (HTB) refund — up to €30,000 (or 10% of new-build property value, whichever lower) for first-time buyers purchasing a new-build home for primary residence. Funded from previous 4 years of income tax + USC paid. Extended in Finance Act 2024 to end 2029.
HTB Eligibility 2026
First-time buyer (never previously bought/built a residential property anywhere in the world). Property: new-build OR self-build, primary residence (not investment), price ≤ €500,000. Mortgage: minimum 70% LTV (so at least 70% mortgage of purchase price). Must be tax-compliant for prior 4 years. Both spouses/partners must be first-time buyers if joint application.
Refund Amount
Up to €30,000 or 10% of new-build value, whichever lower. Funded entirely from the buyer's previous 4 years of income tax + USC paid (not corp tax or PRSI). Example: paid €25,000 income tax + USC over last 4 years → refund €25,000 max (limited by tax actually paid). Self-build: refund issued in 2 parts (foundations stage + first occupation).
Application and Timing
Step 1 — Apply via Revenue.ie MyAccount: 'Help to Buy' service. Receive 'Approval Letter' confirming maximum refund amount. Step 2 — Bring approval to lender / contractor. Step 3 — Claim refund AT closing (new-build) or first occupation (self-build). Refund paid to contractor (new-build) or to your bank (self-build). Approval valid 12 months — must close within window or re-apply. Tax-return clearance required.
First Home Scheme (Separate)
Don't confuse HTB with First Home Scheme (FHS) — different programme. FHS is a shared-equity government scheme contributing up to 30% of new-build price for FTBs. Available alongside HTB. Combined HTB + FHS + mortgage can fund the entire purchase with minimal own deposit. FHS application via First Home Scheme website. HTB processed separately via Revenue.
Sources: Revenue.ie Help to Buy, Finance Act 2024 §477C, Department of Housing FAQ, First Home Scheme Ireland. Last updated: May 2026.
Frequently Asked Questions
How much is Help to Buy worth in 2026?
Up to €30,000 OR 10% of new-build property value (whichever lower). Funded from buyer's previous 4 years of income tax + USC paid. Capped at €500,000 property price.
Who can claim Help to Buy?
First-time buyers purchasing a new-build OR self-building. Both spouses/partners must be first-time buyers. Property must be primary residence, price ≤ €500K, mortgage ≥ 70% LTV. Must be tax-compliant for 4 years.
How do I apply?
Step 1: Revenue.ie MyAccount → Help to Buy service → Approval (12 months valid). Step 2: Provide approval letter to lender + contractor. Step 3: Refund paid at closing (new-build to contractor) or after first occupation (self-build to your bank).
Is HTB extended past 2025?
Yes — Finance Act 2024 extended HTB to end 2029. Re-evaluated each Finance Bill. Possible enhancements to cover apartment purchases more generously (currently apartments qualify but face price-cap pressure in Dublin).
Can I claim HTB and the First Home Scheme together?
Yes — they're complementary. HTB refunds up to €30K of your own tax to the contractor. First Home Scheme adds up to 30% of property value as a shared-equity government investment. Combined: minimal own-deposit purchase. Different application processes.