Ireland Help to Buy (HTB) 2027 Calculator

HTB Eligibility Criteria

Help to Buy 2027 requires: (1) First-time buyer (or first-time joint buyer) — both spouses must be FTB; previously owning even a partial share disqualifies. (2) New build only — must be new construction or self-build, not second-hand. (3) Property price ≤ €500,000. (4) Use as principal private residence for 5 years; selling earlier triggers clawback. (5) Mortgage of at least 70% LTV from a regulated Irish lender. The scheme is extended through 2029 under current Finance Bill provisions.

How the 3 Caps Interact

HTB refund is the LOWER of three caps: (a) actual income tax + DIRT paid in the previous 4 years; (b) 10% of purchase price; (c) €30,000 hard cap. For a €425,000 property, the 10% cap is €42,500 — limited by the €30,000 hard cap. For a €280,000 property, the 10% cap is €28,000 — the binding constraint. The 4-year tax paid cap binds for buyers with low earnings history (recent graduates, returners to work).

Direct Payment to Developer

HTB is paid by Revenue directly to the developer at the contract signing — it does not flow through the buyer's bank account. The buyer signs the HTB approval as part of the closing documents. This direct-payment structure prevents misuse and keeps the funds tied to the property purchase. The buyer's mortgage application uses the HTB as part of the deposit, reducing the cash deposit required.

Clawback if You Sell Within 5 Years

If you sell or rent out the property within 5 years of HTB receipt, Revenue claws back the full HTB amount. Exceptions: divorce/separation, death, or sale for less than the HTB amount. After 5 years there is no clawback. This 5-year hold requirement makes HTB unsuitable for buyers planning to upgrade or relocate within that window — better to save the equivalent deposit yourself.

Sources: revenue.ie HTB 2027, citizensinformation.ie HTB guide. Last updated: May 2026.