Property
Help to Buy: up to €35,000 towards a new home
Last updated 16 October 2026
Help to Buy refunds income tax and DIRT (savings tax) to first-time buyers of new homes. Up to €35,000 on contracts from 7 October 2026, capped at 10% of price.
Help to Buy gives first-time buyers back some of the income tax and DIRT (tax on savings interest) paid in the last four years. It goes towards the deposit on a newly built home. Budget 2027 raised the maximum from €30,000 to €35,000. This is for contracts signed (or, for self-builds, first mortgage drawdowns) from 7 October 2026 to 31 December 2029. Revenue already applies the new limit.
How much you get
The lowest of:
- €35,000
- 10% of the price, or of the lender's valuation for a self-build
- the income tax and DIRT you paid in the four tax years before you apply (not USC or PRSI), less any refunds
The cap is per home, not per buyer: two buyers together still get at most €35,000.
| €380,000 home, €28,000 tax paid in four years | €28,000.00 |
| €380,000 home, €52,000 tax paid | €35,000.00 |
| €460,000 home, €60,000 tax paid | €35,000.00 |
| Same home, contract signed 6 October 2026 | €30,000.00 |
Who qualifies
- every buyer must be a first-time buyer, never having bought or built a home in Ireland or abroad
- the home must be newly built (subject to VAT) and bought from a Revenue-approved developer, or self-built
- the price, or approved valuation, must be €500,000 or less
- your mortgage must be at least 70% of the price, from a qualifying lender
- you must be tax compliant, and live in the home as your main residence for five years
How it's paid
You apply in myAccount or ROS, which shows the most you could get. To claim, you upload your signed contract and mortgage loan offer (for a self-build, proof of the first drawdown and the lender's valuation). The developer or a solicitor then verifies it. For a purchase, Revenue pays the developer, so it counts towards your deposit. For a self-build, it is paid into an account you hold with your mortgage lender.
Clawback
Revenue can claw back the refund if you didn't qualify for it or don't live in the home for five years. It can also do so if the purchase or build isn't completed.
With the First Home Scheme
You can use Help to Buy alongside the First Home Scheme, and it counts towards the 10% deposit that scheme requires. See Help to Buy and the First Home Scheme.
Work it out
Sources
- Revenue: Help to Buy: how much can you claim? (€35,000 from 7 October 2026) (checked 25/10/2026)
- Revenue: Help to Buy: what is a qualifying property? (€500,000 limit, 70% loan-to-value) (checked 25/10/2026)
- Citizens Information: Budget 2027 (checked 25/10/2026)
- Central Bank of Ireland: Mortgage measures (loan-to-income 4x / 3.5x, deposits 10% / 30%) (checked 24/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.