The boy was driving a car that collided with a lorry on the outskirts of Adare.
The road traffic collision happened just before 2 o' clock this morning on the N21 at Rineroe near Adare.
Gardai say the driver of the car was a juvenile male who was the sole occupant of the vehicle.
Local sources say the boy was 12 years old and was soon to turn 13.
His body has been removed to the morgue at University Hospital Limerick and the coroner has been notified.
The driver of the truck - a man aged in his 40's did not need hospital treatment.
The scene has been preserved for a forensic examination and diversions are currently in place via Croom.
Gardaí are appealing for any witnesses to come forward, particularly those with dash cam footage.
