About this calculator
Help to Buy is a refund, not a grant: Revenue gives you back the income tax and Deposit Interest Retention Tax you paid over the previous four tax years, to put towards the deposit on a new-build home or a self-build. The refund is the least of three figures — 10% of the price, your four-year tax total, and the statutory cap. Budget 2027 raised that cap from €30,000 to €35,000 for contracts signed (or self-build first drawdowns made) on or after 7 October 2026; earlier contracts keep the €30,000 cap. The scheme runs to 31 December 2029.
The conditions are strict. You must be a first-time buyer (a joint application fails if either of you has owned before, inheritance aside), the home must be new and cost €500,000 or less, your mortgage must be at least 70% of the price, and you must live there for five years — Revenue claws the refund back if you move out early. The money never touches your bank account: Revenue pays it to the developer at contract stage, or into your mortgage account for a self-build. What catches people out is the tax ceiling: a buyer who paid €19,000 of income tax in four years gets €19,000, whatever the price — the table below the calculator shows how your refund moves with price at your tax figure.
How to use it
- Enter the price of the new home (or the approved valuation for a self-build). Above €500,000 there is no relief.
- Add up the income tax and DIRT both applicants paid over the previous four tax years — your Employment Detail Summaries show it; USC and PRSI do not count.
- Pick the contract-date basis: it sets whether your cap is €35,000 or €30,000.
- Read the refund, then the cash line: the refund counts towards the 10% deposit, and the calculator shows what is left to save.
The formula
Because the refund is a minimum of three numbers, raising the price only helps until 10% of the price passes your tax total. A buyer with €38,000 of four-year tax buying at €420,000 hits the €35,000 statutory cap first; the same buyer at €250,000 is limited by the 10% rule to €25,000; and a buyer with only €12,000 of tax paid is limited to €12,000 at any price.
Worked example
A couple buying a €420,000 new home, with €38,000 of income tax and DIRT paid between them over four years, signing after 7 October 2026: 10% of the price is €42,000, their tax is €38,000, the cap is €35,000 — so the refund is €35,000, and they need just €7,000 more cash to complete a 10% deposit of €42,000. On a pre-October-2026 contract the same couple would have received €30,000 — the Budget 2027 increase is worth a real €5,000 to buyers above €300,000 who have paid enough tax.
Sources: Revenue Ireland Help to Buy guidance and the Finance Act provisions, including the Budget 2027 increase of the cap to €35,000 (announced 6 October 2026) and the scheme end date of 31 December 2029. Last updated: October 2026.
Frequently asked questions
Why did the cap change in October 2026?
Budget 2027, announced on 6 October 2026, raised the maximum refund from €30,000 to €35,000 with effect for contracts signed (or, for self-builds, first mortgage drawdowns) on or after 7 October 2026. Contracts already signed keep the €30,000 maximum. Every other rule — 10% of the price, €500,000 price limit, four-year tax ceiling, end date of 31 December 2029 — is unchanged.
What tax counts towards Help to Buy?
Income tax and DIRT (the tax withheld on deposit interest) paid in Ireland in the four tax years before you apply. USC and PRSI are social charges, not income tax, and do not count — which is why two buyers on the same salary can have different refunds if one had years of low-paid or part-time work inside the four-year window. For a joint application the two totals are added together.
Can I use Help to Buy on a second-hand home?
No. Only homes that have never been lived in — a new build bought from a Revenue-registered developer, or a self-build on your own site. Second-hand purchases get no relief at any price. (The First Home Scheme is also new-build-focused, with an exception for tenants buying the home they rent from a landlord who has served notice.)
Can Help to Buy be combined with the First Home Scheme?
Yes — they are designed to stack, and the Help to Buy refund counts towards the 10% deposit the First Home Scheme requires. The trade-off: if you use Help to Buy, the First Home Scheme’s equity share is capped at 20% of the price instead of 30%. The First Home Scheme calculator in this section models both paths.
What happens if I sell or move out within five years?
Revenue can claw back some or all of the refund — you must live in the home as your only or main residence for five years after buying or finishing the build. The clawback also applies if the purchase or build is never completed. If you die, or sell because of circumstances Revenue accepts, the position is reviewed rather than automatic; the detail is in Revenue’s HTB guidance.
What formula does this help to buy calculator — ireland calculator use?
Refund = min(10% × price, income tax + DIRT paid in the previous 4 tax years, cap) — cap €35,000 from 7 Oct 2026, €30,000 before Because the refund is a minimum of three numbers, raising the price only helps until 10% of the price passes your tax total. A buyer with €38,000 of four-year tax buying at €420,000 hits the €35,000 statutory cap first; the same buyer at €250,000 is limited by the 10% rule to €25,000; and a buyer with only €12,000 of tax paid is limited to €12,000 at any price. The worked example on this page applies the formula step by step with real numbers, so you can verify the result by hand.