Ireland Help to Buy (HTB) 2027 Calculator
Calculate your Ireland Help to Buy (HTB) refund for 2027 — refunded income tax + DIRT over 4 years up to €30,000 or 10% of purchase price (whichever is lower), for first-time buyers of new build homes. Includes 4-year paid tax requirement check.
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.
Frequently Asked Questions
What is the maximum HTB refund?
€30,000 hard cap. Lower if 10% of purchase price or 4-year tax paid is less. Most buyers receive the full €30,000 if their tax history supports it.
Can second-hand homes qualify?
No. HTB is restricted to new build or self-build properties. Pre-owned homes do not qualify regardless of buyer status.
What if both buyers are first-time?
Joint claim allowed — total refund is still capped at €30,000 per property (not per buyer). Both must qualify individually as first-time buyers.
Will HTB extend past 2029?
Current Finance Bill extends HTB to 31 December 2029. Future extensions require new legislation each cycle.
Is this tool private?
Yes. All calculations stay in your browser. Tax and property data are never sent, stored, or shared.