Córas Iompair Éireann ("C I É"), as a Statutory Corporation, has no issued share capital or equity invested in the company. Hence, technically speaking, it does not have a shareholder as such. However, as the Irish Government is currently the sole owner of CIÉ, the Government's representatives are the Minister for Transport and his Department.

For operational purposes, C I É has three wholly owned subsidiary limited liability companies set up under the Companies Act as provided for in the Transport (Reorganisation of Córas Iompair Éireann) Act 1986. Each of these has issued and paid up share capital.