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First-Time Buyer Deposit Calculator

Work out the minimum deposit and Central Bank of Ireland loan limits for a first-time buyer mortgage.

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Minimum deposit and Central Bank loan limits.

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Binding limit

Two Central Bank limits, and the tighter one wins

Your maximum mortgage in Ireland is set by two separate Central Bank rules, and whichever is lower decides how much you can borrow. The first is loan-to-value, which caps the loan at a percentage of the price. For first and second-time buyers that ceiling is 90 percent, so you must fund at least 10 percent yourself. The second is loan-to-income, which caps the loan as a multiple of your gross income: four times for first-time buyers and three and a half times for everyone else. This calculator runs both tests, takes the smaller answer, and shows you which one is holding you back.

The 10 percent floor on your deposit

The loan-to-value rule means a first-time buyer always needs a deposit of at least 10 percent of the purchase price, and often more if the income multiple bites first. That 10 percent is the genuine floor: no mainstream Irish lender will go above 90 percent for an owner-occupier. Remember the deposit is only part of the cash you need on the day, because stamp duty at 1 percent up to a million, legal fees, and a valuation all come out of your own pocket too.

A common error is budgeting for the deposit alone and being caught short at the closing. On a 350,000 euro home the stamp duty is 3,500 euro, solicitor fees and outlays often run to a few thousand more, and a lender valuation adds a further charge. Set aside roughly 2 to 3 percent of the price on top of the deposit for these costs, and confirm whether your lender offers any cashback that could offset some of them. It is better to know the full cash figure before you bid than to scramble for it after the sale is agreed.

Buying at €350,000 on €80,000 income

Take a first-time buyer looking at a 350,000 euro home with a gross household income of 80,000 euro. The income multiple allows four times 80,000 euro, which is 320,000 euro. The loan-to-value rule allows 90 percent of 350,000 euro, which is 315,000 euro. The lower figure, 315,000 euro, sets the loan, so here the 90 percent LTV limit bites and the deposit needed is 35,000 euro.

TestLoan it allows
Loan to income, 4 x €80,000€320,000
Loan to value, 90% of €350,000€315,000
Maximum loan (lower of the two)€315,000
Deposit needed€35,000

The two bars compare what each rule permits. The shorter bar, the 90 percent LTV, is the binding limit, and the deposit fills the remainder of the price.

When income, not LTV, holds you back

Push the income down or the price up and the picture flips. A first-time buyer on 70,000 euro chasing the same 350,000 euro home can only borrow four times 70,000 euro, or 280,000 euro, well below the 315,000 euro the LTV rule would allow. Their deposit jumps to 70,000 euro, double the previous case, purely because income is now the binding constraint. This is the most common reason a deposit ends up far above the headline 10 percent, and it is worth modelling before you fall in love with a property. Lenders can grant a limited number of exceptions above these limits, but you should never bank on getting one.

Does the Help to Buy refund count toward my deposit?

Yes, for a new build. The Help to Buy tax refund can form part or all of your 10 percent deposit on a qualifying new home, which is a big help for first-time buyers who are otherwise short on cash. It does not apply to second-hand homes, so a buyer going for an existing property must fund the full deposit from savings or gifts.

Can my parents gift me the deposit?

They can, and lenders generally accept a gifted deposit with a letter confirming it is not a loan. Keep the gift tax rules in mind, though. A child can receive up to 400,000 euro over a lifetime from parents before Capital Acquisitions Tax applies, and the first 3,000 euro from each parent each year is exempt under the small gift exemption, so a well-timed gift can stay well clear of any tax.

Frequently asked questions

What deposit does a first-time buyer need in Ireland?
Central Bank of Ireland rules cap a first-time buyer mortgage at 90% loan-to-value, so the minimum deposit is 10% of the price. A separate loan-to-income limit caps borrowing at four times gross income for first-time buyers, and three and a half times for second-time buyers. Whichever limit bites first sets your maximum loan.
Can the Help to Buy scheme count as part of my deposit?
Yes, for qualifying new builds. The Revenue Help to Buy scheme refunds income tax and DIRT paid over the previous four years, up to 30,000 euro or 10% of the purchase price, whichever is lower. The refund is paid directly to the developer and can form part or all of the 10% deposit required under Central Bank rules. It does not apply to second-hand properties, so buyers of existing homes must fund the full deposit from savings or gifts.
What is stamp duty on a residential property in Ireland?
For residential properties, stamp duty is charged at 1% on the first 1,000,000 euro of the purchase price and 2% on any amount above that threshold. A further 15% rate applies to bulk purchases of 10 or more residential properties in a single transaction, introduced to deter institutional investors. Stamp duty is paid by the buyer and is due within 30 days of the deed being executed. It is separate from the deposit and must be funded from your own resources at closing.
What mortgage relief is available to first-time buyers in Ireland in 2025?
The Mortgage Interest Tax Relief for first-time buyers introduced in Budget 2024 applies to mortgages taken out between 2004 and 2012 where the outstanding balance was between 80,000 and 500,000 euro at end of 2022. It provides 20% relief on the increase in interest paid in 2023 compared with 2022, capped at 1,250 euro per property. For buyers entering the market in 2025 and 2026, the main supports are the Help to Buy refund for new builds, the First Home shared equity scheme for new homes priced below the relevant regional cap, and the Local Authority Affordable Purchase scheme in selected areas.

Related calculators

Sources

  1. Revenue — VAT, Stamp Duty and Local Property Tax, Revenue (Office of the Revenue Commissioners), Ireland
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