Skip to main content
2026 First-Time Buyer Tax Engine

Help to Buy (HTB) Calculator

Calculate your government rebate of up to €30,000 for a new-build home or self-build. Check your 4-year tax history, the 70% mortgage rule, and First Home Scheme equity bridge.

2026 rates verified

Property & Tax History Details

Max €500,000 cap
€

Note: Second-hand homes are strictly ineligible for Help to Buy.

Total 2022–2025
€

Combined Irish PAYE income tax, self-employed tax & DIRT paid by all buyers on the mortgage. (USC and PRSI do not count).

90% LTV (✓ ≥ 70%)
€

Revenue requires your mortgage to be at least 70% of the property price.

First-Time Buyer StatusAll borrowers have never owned a home
Simulate First Home Scheme (FHS)Bridge deposit/mortgage gap up to 20%
100% Eligible for Help to Buy

Your Help to Buy Rebate

Cash rebate paid directly to your developer or builder at contract drawdown

Government HTB Rebate
€30,000
Covers 7.9% of your purchase price
Buyer Cash Deposit Needed
€8,000
Cash required to reach 10%
Standard 10% Deposit
€38,000
10% of €380,000 price
Total Purchase Funding Breakdown (€380,000)
Bank Mortgage (90%):€342,000
Help to Buy Rebate:€30,000
First Home Scheme:€0.00
Remaining Cash from You:€8,000

4-Year Irish Tax History Check

Revenue caps your rebate at the exact amount of Irish Income Tax & DIRT you actually paid in the 4 tax years preceding your purchase:

Potential 10% / €30k Cap:€30,000
Your 4-Year Tax Paid:€45,000
Actual Rebate Awarded:€30,000

First Home Scheme Service Fees

If utilizing the First Home Scheme equity bridge (€0), statutory service charges apply over time:

Years 1 to 5: (0.00% Fee-Free)€0.00 / month
Years 6 to 15: (1.75% fee)N/A
Years 16 to 29: (2.50% fee)N/A
Years 30+: (2.85% fee)N/A

Key Statutory Rules & Clawback Conditions

1. 5-Year Occupancy Rule

You must live in the property as your Principal Private Residence (PPR) for at least 5 years from the date you move in. If you sell or rent it out before 5 years, Revenue will claw back the rebate on a sliding pro-rata scale.

2. 70% Minimum LTV

Your mortgage must be at least 70% of the purchase price. Cash buyers or purchasers with large deposits who take a small mortgage (under 70% LTV) are legally barred from claiming the Help to Buy rebate.

3. Approved Developers Only

The contractor or developer building your home must be registered and tax-compliant with Revenue under the Help to Buy register. For self-builds, a qualifying solicitor or architect must verify drawdowns.

Related Irish Tax Calculators & Guides

Read Official Guide
Help to Buy Ireland 2026 Guide

Application steps, clawback rules, developer portals, and worked examples for FTBs.

Read Guide
Check Refund
PAYE Tax Refund Calculator

Check your past 4 years of tax payments to ensure you qualify for the maximum €30,000 rebate.

Calculate Refund
Renting While Saving
Rent Tax Credit Calculator

Claim up to €1,000/€2,000 rent credit back while saving for your first home deposit.

Calculate Rent Credit
Regulatory & Statutory AccuracyTax Year 2026 Verified
🏛️

Revenue.ie Statutory Rates

Calculations strictly align with the Finance Act 2025/2026 and official rate schedules published by the Irish Revenue Commissioners.

Chartered Accountant Reviewed

Formulas designed and verified by a qualified Chartered Accountant (ACA) for Help to Buy Calculator.

100% Client-Side Privacy

Calculated entirely in your device memory. Zero salaries, income data, or personal details are transmitted or stored on any server.

Disclaimer: This calculator provides estimates only and does not constitute professional tax advice. Figures are based on Revenue.ie guidelines for tax year 2026. Individual circumstances vary — always consult a qualified tax advisor for advice specific to your situation.

Was this Help to Buy calculator helpful?