Am I first-time buyer?

You and any joint applicants must never have owned a property before.

Yes \u2014 must be your principal residence and approved valuation.

No \u2014 HTB only for new builds or self-builds.

Joint application with partner?

Yes \u2014 partner must also be first-time buyer.

Typically 30-60 days from application approval to deposit.

Help to Buy 2027 Ireland

IE Help to Buy: refund 10% of new property price up to €30 000. First-time buyer, property under €500 000, owner-occupied. Income tax + DIRT paid in last 4 years.

Property Price (€)

Income Tax Paid in Last 4 Years (€)

DIRT Paid in Last 4 Years (€)

HTB Refund

—

10% Deposit Required

—

% Deposit Covered

—

Property price	—
Maximum refund (lower of)	—
Income tax paid (4 yr)	—
DIRT paid (4 yr)	—
Total tax available	—
HTB refund granted	—
Required 10% deposit	—
% of deposit covered	—

The Irish Help to Buy (HTB) scheme refunds up to €30 000 or 10% of the property price (whichever is lower) to first-time buyers purchasing a new build or self-building their first home. Refund is sourced from your income tax and DIRT paid over the previous 4 years.

Eligibility Requirements 2027

First-time buyer (you and partner). Property under €500 000. New build or self-build (not second-hand). Owner-occupied for minimum 5 years. Property must be your main residence. Mortgage approved by approved lender.

How the Refund Works

Apply via myAccount on revenue.ie. Revenue verifies tax paid (income tax + DIRT over 4 years). Refund paid to developer (new build) or self-build account. Counts toward 10% deposit. Speeds up homeownership.

Property Price Limit

Property must be €500 000 or less. The 10% refund cap applies, so highest possible refund €50 000 mathematically, but the €30 000 cap reduces this. Sliding scale below €300 000.

Last updated May 2026. Sources: Revenue.ie HTB.