THE EU AI ACT • IRELAND

Regulation of Artificial Intelligence Act 2026

No. 31 of 2026

The Regulation of Artificial Intelligence Act 2026 (No. 31 of 2026) came into force on 31 July 2026, establishing the AI Office of Ireland and empowering 15 sectoral regulators to enforce the EU Artificial Intelligence Act.

On 2 August 2026, the majority of the EU AI Act became enforceable. Key obligations — including AI literacy (Article 4), prohibited practices (Article 5), and transparency requirements (Article 50) — are already in effect and can result in fines.

THE FINES

Maximum Penalties Under the AI Act

The Irish legislation implements the EU AI Act penalty framework, with sanctions varying according to the type of infringement.

PROHIBITED AI PRACTICES

€35 MILLION

or 7% of global annual turnover
Maximum penalty

HIGH-RISK AI NON-COMPLIANCE

€15 MILLION

or 3% of global annual turnover
Maximum penalty

PROVIDING INCORRECT INFORMATION

€7.5 MILLION

or 1.5% of global annual turnover
Maximum penalty
IRELAND'S ENFORCEMENT MODEL

15 Competent Authorities. One Distributed Model.

Ireland uses a distributed regulatory model for the EU AI Act, with 15 designated Competent Authorities operating across different sectors and areas of responsibility. The AI Office of Ireland acts as the central coordinating authority.

Central Bank of Ireland — Financial Services
Data Protection Commission — Data Protection
Workplace Relations Commission — Employment
HPRA — Health Products
HSE — Healthcare
ComReg — Communications

+ 9 other Competent Authorities
A RISK-BASED FRAMEWORK

Not Every AI System Is Treated the Same.

The EU AI Act applies different requirements depending on the level of risk associated with an AI system. Understanding where your systems fall is the first step toward compliance.

01 — PROHIBITED RISK

Certain AI practices are prohibited.

Systems and practices considered incompatible with EU fundamental rights and safety requirements.

02 — HIGH RISK

Strict compliance requirements apply.

High-risk systems can be subject to governance, documentation, risk management, monitoring and other regulatory obligations.

03 — TRANSPARENCY RISK

Users may need to be informed.

Certain AI systems are subject to transparency requirements regarding how AI is used or how content is generated.

04 — MINIMAL RISK

Lower regulatory burden.

Many AI applications fall into lower-risk categories with fewer mandatory requirements under the AI Act.

Not sure where your AI systems fall?

That’s where compliance starts.

OFFICIAL RESOURCES

Go Directly to the Source.

Access official legislation and government guidance on the EU AI Act and its implementation in Ireland.

01 — IRISH LEGISLATION

Regulation of Artificial Intelligence Act 2026

Ireland's national legislation supporting the implementation and enforcement of the EU AI Act.
02 — EU AI ACT

Regulation (EU) 2024/1689

The European Union's regulatory framework governing artificial intelligence across Member States.
03 — OFFICIAL GUIDANCE

AI Office of Ireland

Official information on Ireland's implementation, regulatory structure and AI governance framework.
KNOW THE LAW. UNDERSTAND YOUR EXPOSURE.

Is Your AI Ready for the EU AI Act?

Understanding the regulation is only the first step. Find out how the EU AI Act applies to your organisation, where your compliance gaps may be and what your AI Compliance & Governance framework requires.

Confidential • Enterprise Assessment • No Obligation