First Time Buyers

Help to Buy Scheme

Get back up to €35,000 of the tax you've paid to fund your deposit on a new build home (€30,000 where contracts were signed on or before 6 October 2026).

A row of newly built family homes with young trees and a view to the hills

Key facts at a glance

€35,000*

Maximum refund

10% of purchase price

Or up to

New builds only

Property types

€500,000

Max purchase price

70%

Minimum LTV

Last 4 years

Income tax refund

*€35,000 applies where contracts are signed (or a self-build mortgage is first drawn down) on or after 7 October 2026; €30,000 applies where that happened on or before 6 October 2026. Both are also capped at 10% of the purchase price.

Who qualifies?

First time buyer — never owned a property in Ireland or abroad
Buying or self-building a new property (not second-hand)
Property purchase price must be €500,000 or less
Mortgage must be at least 70% LTV
Must be tax compliant (PAYE or self-assessed)
Must live in the property as your principal private residence

How much can you get?

The refund is the lesser of:

Your tier maximum — €35,000 where contracts are signed (or a self-build mortgage first drawn down) on or after 7 October 2026, €30,000 on or before 6 October 2026
10% of the purchase price of the property
The total income tax and DIRT you paid in the last 4 tax years

Because the refund is also capped at 10% of the purchase price, the €35,000 maximum only applies on homes priced at €350,000 or more.

Example

Sean and Claire are buying a new build in Swords for €420,000, signing contracts in November 2026. 10% of €420,000 = €42,000 — but the tier cap is €35,000, so they claim the maximum €35,000. Had they signed contracts on or before 6 October 2026, the cap would have been €30,000. This counts toward their deposit, reducing the mortgage they need.

How to apply

Check your eligibility

Confirm you're a first time buyer, buying a new build under €500k.

Apply on Revenue myAccount

Get your HTB code

Revenue issues an access code and summary code valid for 2 years. Give these to your solicitor and developer.

Developer claims the payment

Your developer submits a claim using your codes. The refund goes directly to them and is credited to your purchase.

Talk to Francis

We'll make sure you claim every cent you're entitled to

HTB combined with the First Home Scheme can significantly reduce your mortgage — we'll factor both into your full assessment.

Start your application Get a free mortgage feasibility report →

Warning: If you do not keep up your repayments you may lose your home.