Help to Buy calculator
What the refund actually comes to, and which of the three limits is the one holding it down.
The scheme is advertised as up to €30,000 and for most people it is not that, because the third limit is the income tax you have already paid. This asks for that figure rather than leaving it out. Nothing you type leaves your browser.
Or the approved valuation, if you are building it yourself.
It has to be at least 70% of the price for the scheme to apply at all.
Add up the income tax and Deposit Interest Retention Tax on your four most recent statements of liability. Universal Social Charge and PRSI do not count.
The three limits
- €30,000, the overall maximum, whatever else is true.
- Ten per cent of the purchase value, so a €250,000 house caps the refund at €25,000 before anything else is considered.
- The income tax and DIRT you paid in the previous four years. This is a refund of tax already paid, so it cannot exceed what was paid. It is the limit that binds for most people and it has nothing to do with the property.
Two conditions sit outside the arithmetic and remove the relief rather than reduce it: the purchase value must be €500,000 or less, and the mortgage must be at least 70% of it.
New builds only
Help to Buy applies to a newly built home or a self build. A second hand house does not qualify, however recently it was built, and this is where most claims fall over. The scheme is currently legislated to 31 December 2029.
Figures read from Revenue, which says: “Up to €30,000 enhanced relief for applications between 23 July 2020 and 31 December 2029.” Checked 8 August 2026.
Where the First Home Scheme takes over
Help to Buy hands back tax and the money is yours. The First Home Scheme is a different animal: the State takes an equity stake in the home, which you buy back later or settle on a sale. The two can be combined, and a buyer who is short after Help to Buy is usually being pointed at the First Home Scheme next.
The guide sets out where each one stops, including the price ceilings that differ by county.
Before and after this
The rest of the purchase
- What you can borrow, which decides the price before any of this applies.
- Stamp Duty, which the refund does not reduce.
- What new builds actually sold for, town by town.
Questions people ask
- How much is Help to Buy worth?
- The lowest of three figures: €30,000, ten per cent of the purchase value, and the income tax and DIRT you paid over the previous four years. For most first time buyers the third one is the smallest, which is why the headline figure of €30,000 is rarely the actual refund.
- Does Help to Buy apply to a second hand house?
- No. It applies to new builds and to self builds only. A previously owned house does not qualify however new it looks, which is the single most common disappointment with the scheme.
- Does USC or PRSI count towards the refund?
- No. Only income tax and Deposit Interest Retention Tax count. Universal Social Charge and PRSI are excluded, so the figure to use is smaller than the total deductions on your payslip.
- What is the mortgage requirement?
- The mortgage has to be at least 70% of the purchase value. The scheme is aimed at buyers who need to borrow, so a large deposit or a mostly cash purchase can put you outside it.
- How is Help to Buy different from the First Home Scheme?
- Help to Buy refunds tax you already paid and the money is yours. The First Home Scheme is a shared equity arrangement: the State takes a percentage stake in your home and you buy it back later or on sale. They can be used together, and they are not the same kind of help.