IE 2028 Help to Buy
IE 2028 HTB: 10% of new-build property price up to €30,000 cap. First-time buyers only. Property must be ≤€500k. Refunded from 4 years' income tax paid.
| Property price | — |
| Tax paid (4 yrs) | — |
| Max HTB (10% or €30k) | — |
| 2028 HTB refund | — |
Ireland 2028 Help to Buy (HTB) scheme refunds up to 10% of new-build property price (max €30,000) to first-time buyers. Property price cap €500,000. Refund comes from income tax + DIRT paid in the 4 tax years prior to purchase. Mortgage must be ≥70% LTV (excludes cash buyers).
HTB Extended to 2029
HTB scheme extended in Budget 2024 to end-2029. Encourages first-time buyer demand + new home building. Critical part of Irish government housing crisis response.
New Build + Self-Build Only
HTB only for new-builds + self-builds. Excludes second-hand homes. Property must be principal private residence — not buy-to-let. Self-builds need Revenue-approved contractor + planning permission.
LTV Requirement 70%+
Must take mortgage of 70%+ of purchase price. Cash buyers + high-deposit buyers excluded. Intent: target buyers who genuinely need help to access market. Critics argue distorts market by inflating prices to absorb subsidy.
Last updated May 2026. Sources: Revenue IE.