The rules in plain terms
- Income: net household income of €66,000 or less for a home in Dublin, €59,000 or less anywhere else. For one PAYE earner with no pension that is a gross salary of about €102,993 in Dublin and €88,349 elsewhere. A couple can earn more gross for the same net because of the wider joint band.
- Affordability: the cost rent should be no more than 35% of net household income.
- Household: everyone must live in Ireland; the home size must fit the household; one application per household per scheme.
- No other support or property: you must not own a home (here or abroad), and must not be getting HAP, RAS, social housing or another cost rental tenancy.
- Documents: providers verify with your Employment Detail Summary, Statement of Liability, payslips and bank statements. See the documents checklist.
How we calculate net income
Income tax at 20% up to the standard rate band (€44,000 single, €48,000 lone parent, €53,000 joint plus up to €35,000 for a second earner) and 40% above, minus the personal, PAYE or earned-income and single-person-child-carer credits. USC at 0.5% / 2% / 3% / 8% with the €13,000 exemption. PRSI class A at 4.2% above €352 a week, class S at 4.2% with the €650 minimum. Pension contributions are taken off before tax and off net income. Social welfare is counted in full with no deductions. Last checked against Revenue and gov.ie on 2026-09-07.
Sources
- Housing Agency: Starter Home Supports portal (all schemes, dates and prices)
- Housing Agency: Cost Rental FAQ (income limits, documents, household size)
- Housing Agency: Starter Home Purchase Scheme FAQ (4x income, 85.5% and 95% rules)
- Citizens Information: Cost rental housing
- Revenue: tax rates, bands and credits 2026
- Revenue: USC rates and thresholds 2026
- gov.ie: PRSI Class A rates 2026