Officers in Ashford are investigating the fatal accident which happened in County Wicklow.
At approximately 11.30am a male aged in his 80s was seriously injured when the tractor he was driving struck a ditch and overturned.
The incident occurred on a minor road at Ballycullen near Ashford, authorities said.
He was pronounced dead at the scene. His body was later removed to Loughlinstown Hospital for a post-mortem examination.
Garda Forensic Collision Investigators are currently examining the scene. The road has been closed and local traffic diversions are in place. The coroner has been notified.
Anyone with information is asked to contact Wicklow Garda Station 0404-60140 or the Garda Confidential Line 1800 666 111.