Help to Buy: up to €35,000 for first-time buyers

Saving a deposit is the hardest part of buying a first home — and the Help to Buy (HTB) scheme exists to take a big chunk out of it. It gives first-time buyers in Ireland a tax rebate of up to €35,000 toward the deposit on a new home, using income tax and DIRT you've already paid over the previous four years. Paired with the First Home Scheme, it can turn an impossible deposit into a real one.

Who qualifies for the Help to Buy scheme?

You qualify if you are a first-time buyer purchasing or building a new home worth €500,000 or less to live in as your main residence, with a mortgage of at least 70% of the price, and you are tax-compliant for the years you claim. Second-hand homes do not qualify.

• You're a first-time buyer (and if buying with someone, they must be too).
• You're buying or building a new home to live in as your main residence — HTB doesn't apply to second-hand homes.
• You take out a mortgage of at least 70% of the purchase price (or approved valuation for a self-build).
• You're tax-compliant for the years you're claiming.
• The new home must be valued at €500,000 or less.
• You must plan to live in it as your main home for at least 5 years after buying or building. Help to Buy is not available for investment properties, and Revenue can claw the money back if you leave early.

How much is the Help to Buy rebate?

Up to €35,000. The rebate is the lowest of three figures: €35,000, 10% of the purchase price (or approved valuation for a self-build), or the total income tax and DIRT you paid in the four years before your claim. It goes toward your deposit, not your mortgage.

The maximum rose from €30,000 to €35,000 in Budget 2027, taking effect from 7 October 2026.

The rebate is the lowest of three figures:

• €35,000, or
• 10% of the purchase price (or approved valuation for a self-build), or
• the total income tax and DIRT you paid over the four years before your claim.

So the more tax you've paid in recent years, the more you can get back — up to the cap. It comes off your deposit, not your mortgage.

How do you apply for Help to Buy?

Apply through Revenue myAccount (or ROS if self-assessed): complete the Help to Buy application to get your maximum rebate figure, then move to the claim stage once you sign a contract or draw down a self-build mortgage. Your developer or solicitor verifies the claim and the rebate is paid toward your deposit.

Common questions

This guide is general information, not financial or tax advice. Scheme rules, caps and end dates change — always confirm the current details on Revenue.ie before you act.

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