The Help to Buy (HTB) incentive provides a refund of Income Tax and DIRT paid in Ireland over the previous four years to help first-time buyers with their deposit. In Budget 2027 (6 October 2026) the maximum refund was increased from €30,000 to €35,000, or 10% of the purchase price — whichever is lower.
The property price ceiling stays at €500,000, so the extra €5,000 only benefits buyers of homes priced at €350,000 or more. Property must be a new build or self-build. A mortgage of at least 70% LTV from a qualifying lender is required. The home must be your principal private residence for at least 5 years. The scheme applies to qualifying contracts or first mortgage drawdowns from 7 October 2026 through 31 December 2029. Can be combined with the First Home Scheme (though the First Home contribution reduces from 30% to 20% when combined). Applications are made through Revenue's myAccount (PAYE) or ROS (self-assessed).
First-time buyers only. New build or self-build only (not second-hand). Property valued at €500,000 or less. Must take out a mortgage of at least 70% LTV. Must live in the property as principal private residence for at least 5 years.