Help to Buy Calculator Ireland 2026

How the Help to Buy Scheme Works

The Help to Buy (HTB) incentive is an Irish government scheme that gives first-time buyers a refund of income tax (including DIRT) paid over the previous four tax years. The refund is applied toward the deposit on a new-build or self-build home that will be your primary residence. The scheme was introduced in 2017 and has been extended through 2025 and into 2026. Revenue.ie administers the scheme, and claims are made through the myAccount portal. The refund is paid directly to the developer or solicitor at drawdown, reducing the cash deposit you need on completion day. Last updated: May 2026.

The four-year lookback period means the scheme rewards buyers who have been paying income tax consistently. If you only worked for two of the four years, your maximum refund is limited to the tax paid in those two years. DIRT (Deposit Interest Retention Tax) on savings interest also counts toward the refund, though amounts are typically small. Source: Revenue.ie HTB scheme.

HTB Eligibility Requirements for 2026

To qualify for the Help to Buy scheme in 2026, you must meet all of the following conditions as outlined by Citizens Information:

• First-time buyer — you must not have previously purchased or built a house or apartment (anywhere in the world).
• New build or self-build only — the property must be a newly built home purchased from a qualifying contractor, or a self-build on a site you own. Second-hand properties do not qualify.
• Purchase price cap — the property must cost €500,000 or less (including VAT for new builds).
• Minimum mortgage — you must take out a mortgage for at least 70% of the purchase price (the loan-to-value ratio must be 70% or higher).
• Primary residence — you must live in the property as your main home for at least five years after purchase.
• Tax compliant — your tax affairs must be fully up to date with Revenue.

If you are buying as a couple, both applicants must be first-time buyers. If one partner has previously owned a property, neither can claim HTB for the joint purchase.

Calculating Your Maximum HTB Refund

The maximum HTB refund is the lowest of three figures: (1) 10% of the purchase price, (2) the absolute cap of €30,000, and (3) the total income tax and DIRT you actually paid in the four years preceding your claim. For a €400,000 new build, 10% is €40,000 — but the cap limits your refund to €30,000, and only if you paid at least €30,000 in income tax and DIRT over four years. If you paid €22,000 in tax over four years, your refund is €22,000 regardless of the property price.

This calculator computes all three limits and shows you the binding constraint. It also checks your mortgage-to-price ratio to confirm the 70% LTV requirement is met, and flags any eligibility issues before you apply.

HTB and Other First-Time Buyer Supports

The Help to Buy scheme can be combined with several other supports available to Irish first-time buyers in 2026:

• First Home Scheme — the State and participating banks take an equity share (up to 30%) in your new home, bridging the gap between your mortgage, deposit, and the purchase price. This works alongside HTB.
• Local Authority Affordable Purchase Scheme — local authorities sell homes at below market value, with an equity share retained. HTB can be used as part of the deposit on these homes.
• Mortgage interest deduction — the temporary mortgage interest tax relief introduced in Budget 2024 may still apply. Check Revenue.ie for current status.
• Help to Buy and stamp duty — HTB does not reduce your stamp duty liability. Stamp duty is calculated on the full purchase price regardless of HTB relief claimed.

For detailed scheme rules and application steps, see the official Citizens Information HTB guide.