Help to Buy Scheme Ireland 2026 — Everything First-Time Buyers Need to Know

If you're one of the thousands of people in Ireland trying to get your foot on the property ladder, you've probably heard about the Help to Buy (HTB) scheme. But do you know exactly how much you could be entitled to, whether you qualify, and how to actually claim it?

In 2026, with median house prices sitting around €385,000 nationally — and up to €475,000 in Dublin — saving a deposit is one of the biggest barriers facing first-time buyers. The Help to Buy scheme exists specifically to bridge that gap, and for many buyers this year, it could make the difference between renting indefinitely and owning a home.

Here's everything you need to know.

What Is the Help to Buy Scheme?

The Help to Buy scheme is a government tax refund initiative designed to help first-time buyers purchase or self-build a new home in Ireland. In simple terms, it refunds a portion of the Income Tax and Deposit Interest Retention Tax (DIRT) you've paid over the previous four tax years — and gives that money back to you to use as part of your deposit.

The maximum refund available is €30,000, or 10% of the purchase price — whichever is lower. So if you're buying a new-build home priced at €320,000, you could receive up to €30,000 back from Revenue. If the home costs €250,000, you'd be looking at a maximum of €25,000.

The scheme was recently extended until 31 December 2029, which gives buyers real certainty when planning ahead — you don't need to rush into a decision just to beat a deadline.

Who Qualifies?

There are several criteria you'll need to meet:

You must be a first-time buyer. If you're purchasing with a partner or family member, they must also be a first-time buyer. This applies across the board — no exceptions.

The property must be newly built or a self-build. This is probably the most important restriction to understand: the Help to Buy scheme does not apply to second-hand properties. It is specifically designed to stimulate new housing supply. If you're eyeing a second-hand home, you'll need to look at other options.

The property must cost no more than €500,000. Homes above this threshold are excluded from the scheme.

You must take out a mortgage of at least 70% loan-to-value (LTV). In other words, you can't use the scheme if you're a cash buyer or if you're borrowing less than 70% of the purchase price.

The home must be your principal private residence. You cannot use Help to Buy to purchase an investment property or buy-to-let.

You must have paid sufficient tax. Since the scheme is based on a refund of tax you've already paid, you'll need enough Income Tax and DIRT paid across the previous four years to match the amount you're claiming.

How Much Could You Actually Get?

Let's look at a few real-world examples:

Purchase Price	Max HTB Refund (10%)	Capped At
€250,000	€25,000	€25,000
€320,000	€32,000	€30,000 (cap)
€450,000	€45,000	€30,000 (cap)
€510,000	Not eligible	—

For most buyers purchasing a new-build in the €280,000–€450,000 range, the maximum €30,000 refund is very achievable — provided you've been in PAYE employment for the last four years and have paid sufficient tax.

If you haven't paid enough tax individually but are buying jointly, both applicants' tax contributions are combined. A couple who have each paid €15,000 in income tax over four years, for example, could together qualify for the full €30,000.

The First Home Scheme: Stacking on Top of HTB

If Help to Buy still leaves a gap between what you have and what you need, there's another option worth knowing about: the First Home Scheme.

This is a shared equity scheme where the government (and participating lenders) can bridge up to 30% of the gap between your mortgage, your savings, and the purchase price — in exchange for a proportional stake in your home, which you can buy back over time.

Crucially, the First Home Scheme and Help to Buy can be used together, which means eligible buyers could effectively combine both supports to tackle the deposit barrier from two angles at once. This stacking potential is something a lot of first-time buyers don't realise is an option.

How to Apply: Step by Step

Applying for the Help to Buy scheme is done online through Revenue's myAccount portal (or ROS, if you're self-employed). Here's the process in brief:

1. Register or log in to Revenue's myAccount at revenue.ie
2. Check your eligibility using the HTB section under "Property"
3. Apply for an access code — this is your proof of HTB approval, which you'll need to show your mortgage lender
4. Submit the application with your builder or developer once you've signed contracts
5. Revenue pays the refund directly to the builder (or to an agreed account for self-builds)

One timing issue worth flagging: high application volumes early in the year can slow down processing. If you're planning to register for a new development or sign contracts in the coming months, apply for your HTB access code as early as possible. Many lenders require proof of HTB approval before issuing Approval in Principle (AIP), so a delay here can hold up your entire purchase.

Common Mistakes to Avoid

Leaving it too late. Many first-time buyers assume they can sort the HTB application last minute. Given that lenders require your access code upfront, you should apply well before you start signing anything.

Assuming second-hand homes qualify. They don't. If you're being shown a second-hand property by an estate agent who mentions Help to Buy, that's misinformation. The scheme applies to new builds and self-builds only.

Not checking your tax contributions. If you've been self-employed, working abroad, or took time out of the workforce, your cumulative tax payments over the last four years may be lower than you think. It's worth checking your Revenue record before you build any plans around the maximum €30,000 figure.

Forgetting about DIRT. DIRT paid on savings accounts also counts towards your refund entitlement — a detail that often gets overlooked, especially for buyers who've been diligently saving in deposit accounts.

Is the Irish Property Market Right for Buying in 2026?

Despite affordability pressures, the fundamentals for buying in 2026 are relatively positive. Mortgage rates have eased from their post-pandemic highs, housing completions are gradually improving — particularly for apartments in Dublin and Cork — and the Help to Buy scheme provides a meaningful financial floor for first-time buyers.

The consensus among Irish property experts is that price growth will moderate to somewhere in the 3–5% range this year, compared to higher single-digit growth seen previously. That's not a crash — but it does mean buyers aren't chasing a runaway market the way they were two or three years ago.

For buyers with a plan, 2026 is a reasonable time to move — and the Help to Buy scheme remains one of the most powerful tools available to help you do it.

Useful Links

• Revenue Help to Buy Scheme — Official Guide
• Citizens Information — Help to Buy Scheme Eligibility

Last updated: June 2026. Always check Revenue.ie for the most current eligibility rules and thresholds.