Ireland Help to Buy (HTB) Calculator 2026

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.