The legal system of Ireland
A common-law system operating under a written constitution with strong judicial review and frequent constitutional referendums. Ireland is an EU member and eurozone state, and its courts routinely apply both common-law precedent and EU law.
Legal tradition
Ireland belongs to the common law tradition. A common-law system operating under a written constitution with strong judicial review and frequent constitutional referendums. Ireland is an EU member and eurozone state, and its courts routinely apply both common-law precedent and EU law.
How power is divided
Parliamentary government with a directly elected President as head of state, a bicameral Oireachtas and an independent judiciary with robust constitutional-review powers.
Where law comes from
- Constitution
- Bunreacht na hÉireann of 1937; amendable only by referendum.
- EU law
- Directly applicable and, in its field, paramount.
- Acts of the Oireachtas
- Primary legislation.
- Common law
- Judge-made precedent binding on lower courts.
The legal profession
A divided profession of solicitors (Law Society) and barristers (King’s Inns and the Bar), with a growing overlap in rights of audience.
Law by topic in Ireland
- Tax LawPAYE income tax, a 12.5% trading corporate rate and 23% VATIncome tax is collected largely through PAYE on a two-band progressive scale, administered by the Revenue Commissioners. The headline 12.5% corporation-tax rate on trading income is central to Ireland's economy.
- Family LawDivorce and marriage equality, each delivered by referendumDivorce became lawful only after the 1995 referendum, and marriage equality after the 2015 referendum. A 2019 vote eased the required period of living apart before divorce.
- Employment & LabourUnfair-dismissal protection enforced by the Workplace Relations CommissionEmployees with a year's service are protected from unfair dismissal, with disputes heard by the Workplace Relations Commission. A statutory national minimum wage applies.
- Constitutional LawBunreacht na hÉireann, amendable only by referendumIreland's 1937 Constitution establishes a parliamentary republic and can be changed only by the people at referendum. The superior courts enforce it, striking down repugnant legislation.
- Property & LandSolicitor-led conveyancing moving fully onto the Land RegistryResidential purchases are handled by solicitors, with title registered at Tailte Éireann as the older Registry of Deeds system is phased out. Stamp duty applies on the price.
- Civil ProcedureCourts split by value, with mandatory pre-action steps for injuriesCivil jurisdiction is divided by claim value between the District, Circuit and High Courts. Personal-injury claims must first go through the Injuries Resolution Board before litigation.
- Business & CorporateThe LTD company under the Companies Act 2014, registered at the CROThe private company limited by shares (LTD) is the standard form under the consolidating Companies Act 2014, with no minimum capital. Registration is completed at the Companies Registration Office.
- Criminal LawCommon-law offences and statutes, jury trial and the DPPSerious offences are tried on indictment before a judge and jury, with the Director of Public Prosecutions conducting prosecutions on Garda evidence. The Special Criminal Court sits without a jury for defined offences.
- Human RightsConstitutional rights plus the ECHR Act 2003 and IHRECRights are protected both by the Constitution and, at sub-constitutional level, by the European Convention on Human Rights Act 2003. The Irish Human Rights and Equality Commission promotes and enforces them.
- Immigration & NationalityEU free movement, employment permits and a Critical Skills routeEU/EEA citizens move freely. Ireland is outside Schengen and runs its own visa system, with the Critical Skills Employment Permit fast-tracking in-demand roles toward residence.
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