Can I get Help to Buy on a second-hand home?

No. It’s only for a newly built home bought from a Revenue-approved developer, or a home you build yourself.

Does USC or PRSI count towards Help to Buy?

No. Only the income tax and DIRT you paid in the 4 tax years before you apply count. If you paid less than €35,000 in those years, that’s the most you can get.

Can a couple get €35,000 each?

No. Each of you can claim back your own tax, but the total for one home is still capped at €35,000, and at 10% of the price.

When does Help to Buy end?

The scheme runs until 31 December 2029. The €35,000 limit applies to contracts signed from 7 October 2026 until then.

Help to Buy explained (now €35,000)

Q: What happens if I sell within 5 years?

You must live in the home as your main home for 5 years. If you sell it or move out before then, Revenue can claw back the refund.

Who can get it?

You can claim if:

you’re a first-time buyer: you’ve never bought or built a home, in Ireland or abroad. If you’re buying with someone else, all of you must be first-time buyers.
you’re buying a newly built home from a Revenue-approved developer, or building your own. Second-hand homes don’t qualify.
the price is €500,000 or less, including VAT. For a self-build, it’s your lender’s valuation of the finished home, including the site.
your mortgage is at least 70% of the price (or valuation)
you’ll live in it as your main home for 5 years
your tax affairs are up to date, with a tax return filed for each of the 4 years

How much can you get?

The lowest of:

€35,000 (€30,000 for contracts signed before 7 October 2026)
10% of the price (or valuation, for a self-build)
the income tax and DIRT you paid in the 4 tax years before you apply. USC and PRSI don’t count.

If you’re buying with someone, each of you can claim back your own tax, but the total is still capped at €35,000.

How much of a 10% deposit Help to Buy covers A new home, if you paid enough income tax in the last 4 years

€300,000 home Deposit €30,000: Help to Buy €30,000 Nothing from your savings
€400,000 home Deposit €40,000: Help to Buy €35,000 From your savings €5,000
€500,000 home Deposit €50,000: Help to Buy €35,000 From your savings €15,000

Up to €350,000, Help to Buy can cover the whole 10% deposit

You get the lowest of €35,000, 10% of the price, or the income tax and DIRT you paid in the 4 years before you apply.

Example: you’re buying a new home for €400,000 and paid €38,000 in income tax over the last 4 years. 10% of the price is €40,000, so you get the €35,000 limit. You’d need €5,000 of your own for a 10% deposit, plus stamp duty and legal fees.

Which dates count?

€35,000: contracts signed (or, for a self-build, the first mortgage drawdown) from 7 October 2026 to 31 December 2029
€30,000: from 23 July 2020 to 6 October 2026

Budget 2027 didn’t change the €500,000 price limit.

How to apply

Apply in Revenue myAccount. Revenue checks your tax and tells you the most you can get, with an application number and access code.
Claim once you’ve signed the contract (or, for a self-build, once you have your mortgage). Upload the contract and your mortgage offer, and you get a claim reference number.
Verify: give the claim reference number and access code to the developer and your solicitor. The developer confirms the claim with Revenue. For a self-build, a Revenue-approved solicitor does this.
Payment: Revenue pays the developer, and it counts towards your deposit. For a self-build, it’s paid into your mortgage account with your lender.

Living in the home

You must live in the home as your main home for 5 years. If you sell it or move out before then, Revenue can claw back the refund.

With the First Home Scheme

You can use both. The First Home Scheme can pay up to 30% of the price in return for a share in the home, but only 20% if you also use Help to Buy. See mortgage rules explained.

Work out what you can afford

Work out your own amount with our Help to Buy calculator. Then add it to your savings in our mortgage affordability calculator to see how much you could borrow.