Guide · Ireland · Self-build
Help to Buy (HTB) refunds income tax and DIRT to first-time buyers in Ireland, and self-builds can qualify. From 7 October 2026 the maximum rises to €35,000. For a self-builder, the rate that applies depends on when the first part of your mortgage is drawn down, not when you sign a contract. This page summarises what Revenue publishes.
Not tax advice. Revenue decides eligibility and the amount. Check Revenue: Help to Buy incentive and speak to your solicitor before you rely on a figure.
Last updated 28 October 2026.
According to Revenue, the rate depends on when the first mortgage drawdown happens on a self-build:
Under the €35,000 rate, you can claim the lesser of:
The €35,000 cap applies per property, however many people buy or build it. Revenue says USC and PRSI do not count towards the tax figure. On a self-build, the refund is paid into a bank account you hold with your mortgage provider.
Revenue's who can claim page says you must:
Self-builders do not need a Revenue-approved contractor. You will need a solicitor registered with Revenue as an “HTB approver” to verify your claim.
HTB is a refund that depends on your mortgage. It does not replace a deposit you need on day one. Your stage payments to builders and suppliers keep falling due whatever the timing of your mortgage, your HTB claim and the refund. Plan for the refund arriving later than the bills.
In practice: list the costs you must pay before each mortgage stage, check what cash you hold to cover them, and do not count the HTB amount as available until your solicitor and lender confirm when it will be paid.
ConstructionPro.io does not calculate HTB, check eligibility, track your mortgage or drawdowns, or track the HTB refund. Revenue, your solicitor and your lender handle those. For Irish cost pressures, see Irish tender prices and materials.
Up to €35,000 where the first mortgage drawdown is between 7 October 2026 and 31 December 2029. You get the lowest of €35,000, 10% of the approved valuation, or your income tax and DIRT for the four years before you apply.
Revenue says the €30,000 rate applied where the first drawdown on a self-build was between 23 July 2020 and 6 October 2026.
Into a bank account you hold with your mortgage provider.
No. You do need a solicitor registered with Revenue as an HTB approver to verify your claim.
No. It tracks your build budget in EUR. It does not calculate HTB, check eligibility, or track your mortgage or the refund.
A demo house ledger you can throw away, with cost lines and stage payments. We do not calculate or track Help to Buy.