Help to Buy 2026: How to Claim the Full €30,000

How HTB Works: The Basics

Help to Buy refunds income tax (including DIRT) that you've paid to Revenue over the previous 4 tax years. The refund goes directly toward the deposit on a new build home (or self-build) priced at €500,000 or less.

Step 1: Calculate Your Maximum Refund

Your HTB refund is the lesser of: (a) €30,000, (b) 10% of the purchase price, or (c) the total income tax + DIRT you've paid in the 4 years before your purchase year.

For example, if you're buying in 2026, Revenue looks at your tax paid in 2022, 2023, 2024, and 2025. If you've paid €32,000 in income tax across those 4 years and you're buying a €350,000 new build, your refund is €30,000 (capped at the lesser of 10% × €350k = €35k, or €30k maximum).

Step 2: Check You Meet All Eligibility Requirements

• First-time buyer: You must never have previously purchased or built a home (in Ireland or abroad)
• New build or self-build only: Second-hand properties do NOT qualify
• Property price ≤ €500,000: Anything above this ceiling and you get nothing
• Mortgage ≥ 70% LTV: You must be borrowing at least 70% of the purchase price
• Must be your main residence: No investment properties
• Tax compliant: All tax returns filed and up to date

If buying with a partner, both must be first-time buyers. Both can claim HTB on their individual tax paid, and the combined refund can still reach €30,000 (not €60,000 — the cap is per property, not per person).

Step 3: Maximise Your Refund (5 Tips)

1. Don't Forget DIRT

Deposit Interest Retention Tax (DIRT) on your savings interest counts toward your HTB refund pool. If you've earned savings interest over the lookback period, the DIRT deducted at source adds to your total. This can make the difference between claiming €28,000 and the full €30,000.

2. File Outstanding Tax Returns

Revenue can only calculate your refund based on filed returns. If you haven't filed for any of the lookback years (e.g., you had rental income or were self-employed for a period), file those returns before applying. Missing returns = missing tax paid = lower refund.

3. Time Your Purchase Strategically

If you're buying in early 2026, your lookback covers 2022–2025. If you wait until 2027, the lookback shifts to 2023–2026. If you earned significantly more in one year vs another, the timing can affect your total refund pool. Our HTB Calculator lets you model different scenarios.

4. Claim Before Drawdown

You must apply for HTB before your mortgage drawdown. Apply as soon as you go sale-agreed. The claim process through Revenue's myAccount is straightforward but allow 2–4 weeks for processing.

5. Stack with First Home Scheme

HTB and the First Home Scheme can be used on the same new build. HTB covers your deposit; FHS bridges the remaining gap. Our guide on stacking HTB + FHS shows how to get €80,000+ in combined support.

The Application Process

1. Log into myAccount on Revenue.ie and complete the HTB application
2. Provide your property details — address, price, developer/builder details
3. Revenue verifies your tax history and calculates your maximum refund (2–4 weeks)
4. You receive a claim code — give this to your solicitor
5. At drawdown, the refund is paid directly to your solicitor and applied to the deposit

What Else You Should Calculate

HTB is just one part of your buying plan. Make sure you also check:

• Affordability Calculator — How much you can borrow on top of your HTB-boosted deposit
• First Home Scheme Calculator — Additional government support to stack with HTB
• Total Cost of Buying — All the other costs you need to budget for
• Mortgage Comparison — Best rates from every lender