Help-to-Buy HTB Calculator 2026 (Ireland First-Time Buyers)
Calculate your Ireland Help-to-Buy (HTB) refund for 2026. The scheme refunds up to €30,000 (or 10% of the new-build price, whichever is lower) from income tax and USC paid in the previous 4 tax years. Extended to December 2029 via Finance Act 2024. Free, private, no sign-up. Last updated: May 2026. Source: revenue.ie.
Ireland Help-to-Buy HTB 2026 — How the Refund is Calculated
The Help-to-Buy (HTB) scheme is an Irish government incentive that allows first-time buyers to reclaim income tax and USC paid in the previous 4 tax years toward the deposit on a new-build or self-build home. The refund is capped at the lowest of three limits: (1) 10% of the property purchase price, (2) the statutory maximum of €30,000, and (3) the total income tax and USC actually paid in the 4 preceding tax years. If you paid €25,000 in tax and USC over 4 years, your maximum refund is €25,000 (even if 10% of your property is €38,000). The property price must not exceed €500,000, and your mortgage must be at least 70% of the purchase price (LTV). Source: revenue.ie. Last updated: May 2026.
HTB Eligibility Requirements for 2026
To qualify for Help-to-Buy in 2026, you must be a first-time buyer — meaning you have never previously bought or built a residential property anywhere in the world. If you are buying jointly, all purchasers must be first-time buyers. The property must be a new-build or a self-build intended as your primary residence — second-hand properties do not qualify. You must have a mortgage of at least 70% LTV from a qualifying lender. Both you and the property must be tax-compliant for the 4 preceding tax years. Approval is obtained via Revenue Online Service (ROS) or MyAccount on revenue.ie and is valid for 12 months.
How to Apply for Help-to-Buy via Revenue.ie
The application is fully online through Revenue's MyAccount or ROS. Step 1: log in to Revenue MyAccount → navigate to 'Help to Buy' → submit your application with property details and tax history. Step 2: Revenue issues an Approval in Principle letter — share this with your mortgage lender and the property contractor. Step 3: when contracts are signed, raise a claim in Revenue's HTB portal — the refund is paid directly to the contractor (new-build) or your bank (self-build). The HTB scheme has been extended to 31 December 2029. It can be combined with the First Home Scheme (FHS) on firsthomescheme.ie for additional support.
Frequently Asked Questions
How much is Ireland Help-to-Buy worth in 2026?
Up to €30,000 OR 10% of the new-build or self-build property value — whichever is lower. Property price must not exceed €500,000. The refund is funded entirely from income tax and USC paid in the previous 4 tax years. Source: revenue.ie.
Who qualifies for Help-to-Buy HTB in 2026?
First-time buyers purchasing a new-build home or self-building as their primary residence. Both purchasers must be first-time buyers if applying jointly. Mortgage must be at least 70% LTV. Property price ≤ €500,000. Must be tax-compliant for 4 years. Source: revenue.ie.
Does Help-to-Buy include DRS (Deposit Return Scheme) tax paid?
The HTB refund is based on income tax (PAYE/self-assessed) and USC paid in the 4 years before the year of application. PRSI, corporation tax, and capital gains tax do not count. The Deposit Return Scheme (DRS) is a separate deposit scheme — not directly part of HTB calculation.
Has Help-to-Buy been extended in 2026?
Yes. Finance Act 2024 extended the Help-to-Buy scheme to 31 December 2029. It is reviewed annually in the Budget. The €30,000 cap and 10% limit remain unchanged for 2026. Source: revenue.ie.
Can I combine Help-to-Buy with the First Home Scheme?
Yes. The First Home Scheme (FHS) and Help-to-Buy can be combined. HTB provides a tax refund of up to €30,000 applied to the deposit. FHS provides a shared equity loan of up to 30% of the property value. They have separate application processes on revenue.ie and firsthomescheme.ie.