The Brexit Adjustment Reserve is available to all European Union (EU) member states "while ensuring a strong concentration on those most affected".
The commission said Ireland is the biggest beneficiary and the first state to benefit.
The reserve has a total budget of €5.4bn (£4.5bn).
The Irish government will receive €361.5m (£307.4m) in 2021, €276.7m (£235.3m) in 2022 and €282.2m (£240m) in 2023.
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