Help to Buy Scheme Ireland (2026)

The Help to Buy (HTB) incentive is a tax refund for first-time buyers purchasing or self-building a new home. It can be worth up to EUR 30,000, making it one of the most valuable tax reliefs available in Ireland.

Who Qualifies?

• First-time buyers only (never previously purchased or built a home)
• New build or self-build properties (second-hand homes do not qualify)
• Purchase price must not exceed EUR 500,000
• You must take out a mortgage of at least 70% of the purchase price
• The property must be your principal private residence

How Much Can You Claim?

The relief is the lesser of EUR 30,000 or 10% of the purchase price. For a EUR 400,000 home, that is EUR 30,000 (since 10% of EUR 400,000 is EUR 40,000, but the cap is EUR 30,000). For a EUR 250,000 home, the relief is EUR 25,000 (10% of EUR 250,000).

How to Claim

You apply through Revenue's myAccount service. The process involves confirming your first-time buyer status, entering the property details, and verifying with your solicitor and mortgage provider. The refund is paid directly to your solicitor to put towards the deposit.

The Application Process

Applications are made through Revenue's myAccount service. The process has several stages: you apply and confirm your first-time buyer status, Revenue verifies your tax history, your solicitor confirms the property details, and your mortgage provider confirms the loan. The refund is paid directly to your solicitor, who applies it towards the deposit at closing.

You can apply before signing contracts, but the claim is only finalised once all parties verify the transaction. The process typically takes 2 to 4 weeks from application to payment.

Self-Builds

Self-builders can claim HTB on the total cost of the site and build, up to the EUR 500,000 cap. The relief is drawn down in stages as the build progresses, rather than in a single lump sum. Keep all invoices and contractor receipts. The mortgage must cover at least 70% of the total cost (site plus build).

What Disqualifies You

You are not a first-time buyer if you have ever owned or part-owned a residential property anywhere in the world. Even inheriting a share of a property, or buying an investment property, disqualifies you. Second-hand homes do not qualify regardless of the buyer's status. Properties priced above EUR 500,000 are excluded entirely. A mortgage below 70% of the purchase price also disqualifies the claim.

Disclaimer: This information reflects the 2026 tax year. Tax rules change annually following the Budget. Check Revenue.ie for the latest rates and thresholds. This guide is for informational purposes only and does not constitute tax advice.