Ireland Help to Buy (HTB) Calculator 2026
Calculate Ireland Help to Buy (HTB) refund 2026. Up to €30,000 or 10% of purchase price (whichever lower) for first-time buyers of new builds up to €500,000.
| Property purchase price | — |
| Maximum 10% of price | — |
| Cap (€30,000) | — |
| Tax paid in last 4 years | — |
| Eligible (first-time + qualifying property)? | — |
| Mortgage LTV (must ≥70%) | — |
| Actual HTB refund | — |
Ireland's Help to Buy (HTB) scheme refunds Income Tax and DIRT paid by first-time buyers in the past 4 tax years, capped at €30,000 or 10% of the purchase price, whichever is lower. Applies to new builds and self-builds up to €500,000 with a mortgage Loan-to-Value (LTV) of at least 70%. Administered by Revenue.ie. Enhanced parameters (€30,000 / 10%) extended through 31 December 2029 by Budget 2026.
HTB Eligibility — The Four Tests
To claim HTB you must satisfy all four: (1) genuinely first-time buyer — neither you nor your co-purchaser may have owned property in Ireland or abroad; (2) buy a new-build or self-build — second-hand homes do not qualify; (3) purchase price at or below €500,000 — higher prices are ineligible regardless of refund size; (4) mortgage LTV at least 70% — i.e. you borrow at least 70% of price, ruling out very low-deposit cash purchases. Revenue verifies your tax-paid history automatically via PAYE and DIRT records.
How the Refund Is Calculated
Refund = LEAST of three numbers: (a) 10% of purchase price (or approved valuation for self-build), (b) €30,000 cap, (c) total Income Tax + DIRT paid in the last 4 tax years. Example for a €380,000 new build: 10% = €38,000, cap = €30,000, tax paid = €35,000. Refund = €30,000 (cap binds). Example for €240,000: 10% = €24,000, cap = €30,000, tax = €30,000. Refund = €24,000 (10% binds). Pay only enough tax in the lookback period and your refund shrinks accordingly.
Application Steps and Timing
Apply via Revenue MyAccount (PAYE) or ROS (self-employed). Verification typically takes 5-10 working days — you receive an HTB Access Code and Claim Code. Provide these to your solicitor or contractor. The refund pays directly to your solicitor toward your deposit at closing — not into your bank account. If you withdraw from the purchase, the refund must be returned to Revenue. Source: Revenue.ie HTB Documentation, Budget 2026 HTB Extension.