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. The maximum refund is €30,000 or 10% of the purchase price — whichever is lower. The enhanced scheme runs until 31 December 2029 (confirmed under Budget 2026). Property must be a new build or self-build valued at €500,000 or less. 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. Can be combined with the First Home Scheme (though First Home contribution reduces from 30% to 20% when combined). Applications 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.