Help to Buy Ireland Calculator

Estimate your Irish Help-to-Buy (HTB) refund for first-time buyers purchasing a new build. The scheme refunds income tax and DIRT paid over four years, capped at €30,000 or 10% of the purchase price — whichever is lower.

Must not exceed €500,000 to qualify for HTB.
Total of income tax (PAYE or self-assessed) and DIRT across the four tax years before your application. USC and PRSI do not count.
Minimum 70% loan-to-value required to qualify for HTB.
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How the Irish Help-to-Buy Scheme Works

The Help-to-Buy scheme (HTB) is an Irish Revenue incentive introduced in 2017 to help first-time buyers bridge the deposit gap on new build homes. It works as a refund of income tax and DIRT paid in the four tax years immediately before the year of application. The refund is paid directly to the property developer or builder to reduce the purchase price or increase your deposit, rather than being paid to you personally.

There are three caps that determine the refund amount: the absolute maximum of €30,000, the 10% property price cap (for a €300,000 home this cap is €30,000; for a €250,000 home it is €25,000), and the total tax paid cap — you cannot receive more back than you actually paid in income tax and DIRT over those four years. The actual refund is the lowest of these three figures.

HTB Refund Formula

Step 1 — Property cap: 10% of purchase price

Step 2 — Tax paid cap: total income tax + DIRT over 4 years

Step 3 — Absolute cap: €30,000

Your HTB refund: minimum of all three figures above

Eligibility also requires:

  • All buyers on mortgage must be first-time buyers
  • Property is a new build or self-build (not second-hand)
  • Purchase price at or below €500,000
  • Mortgage is at least 70% of the purchase price
  • Full tax compliance for the four-year look-back period

Maximising Your Help-to-Buy Refund

The most common reason applicants receive less than the maximum is insufficient tax paid over the look-back period. For a higher-earning individual with four full years of PAYE at standard Irish income tax rates, reaching the €30,000 threshold is achievable. For someone with gaps in employment, lower earnings in earlier years, or who is self-employed and had lower profits in some years, the tax-paid cap can bite below €30,000.

DIRT counts too, though its contribution is typically small for most people. If you had significant savings in a deposit account over the four years, include the DIRT withheld. You can check this through your myAccount on Revenue.ie to see the total tax you paid each year. For self-assessed taxpayers, make sure all four years of returns are filed and your tax position is fully settled before applying — Revenue will not release the HTB refund until compliance is confirmed.

The HTB scheme is particularly powerful when combined with the First Home Scheme (FHS). FHS provides an equity share of up to 30% of the purchase price for new builds where the buyer still has a shortfall after using HTB. Using both together can significantly reduce the deposit needed, making home ownership more accessible for buyers in high-price areas such as Dublin and Cork.

HTB Application Process via Revenue

Applications for HTB are made through Revenue Online Service (ROS) or myAccount. There are two stages: the access stage where you receive an access code and claim code to give to the developer, and the claim stage where the developer confirms the purchase and Revenue releases the refund to them. Once Revenue approves the claim, the developer typically applies the HTB amount directly to your purchase price or deposit, reducing the funds you need to bring on closing day.

The access period is usually 12 months from when Revenue approves it. If contracts are not signed within that window, you may need to re-apply. This is worth noting if you are buying off-plan and the developer has a long construction timeline. Keep your tax affairs up to date throughout the build period to avoid delays at the claim stage.