Budget 2027 · Housing
Budget 2027 housing: Rent Tax Credit, mortgage relief and first-time buyers
Renters, mortgage holders and first-time buyers each get different supports. Here is what is in place now and what has been reported for Budget 2027.
Updated 4 October 2026. Budget day is Tuesday 6 October 2026.
Before, now and Budget 2027
Housing: what's going up, what's going down
In Budget 2026, of the 3 rates shown: 0 went up, 2 went down and 1 stayed the same.
| What | Before Budget 2026 | Now | Budget 2027 |
|---|---|---|---|
| Rent Tax CreditMaximum for one personExtended to the end of 2028; €2,000 for a jointly assessed coupleSource: Citizens Information | €1,000 a year | €1,000 a yearNo change | Due 6 Oct |
| Mortgage interest tax creditMaximum per property€1,250 for 2025 and €625 for 2026; not yet extended beyond 2026Source: Citizens Information | €1,250 a year | €625 a year−€625 | Due 6 Oct |
| VAT on completed apartmentsSale of new apartmentsFrom 8 October 2025 to the end of 2030Source: Citizens Information | 13.5% | 9%−4.5 pts | Due 6 Oct |
Predictions
What's expected in Budget 2027
From named reports, with exact quotes. These are not decisions until Budget day.
1 likely1 unlikely
- Likely
A bigger Rent Tax Credit
It is worth up to €1,000 a year for one renter and €2,000 for a couple.
There looks set to be an increase in the rent tax credit
The Irish Times · 16 Sept
Will it happen? - Unlikely
No change to Help to Buy or stamp duty for first-time buyers
Both were discussed in the run-up to the Budget.
Harris appears to have ruled out these moves.
The Irish Times · 16 Sept
Will it happen?
Questions
Housing: your questions answered
Budget 2026 extended it to cover 2025 and 2026. The maximum is €1,250 per property for 2025 and €625 for 2026. It has not been extended beyond 2026.
Yes. Budget 2026 extended it to the end of 2028. It's 20% of the rent you pay, up to €1,000 for one person or €2,000 for a jointly assessed couple.
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