The salons - at Dame St and South William St in Dublin, as well as in Cork and Kilkenny - have gone into voluntary liquidation.
Toni & Guy is restructuring its 11 salons in the Republic.
A spokesperson for Toni & Guy has said the business had been struggling for some time and every day was difficult.
The Irish business is owned by a mixture of franchisees and Toni & Guy Ireland and it's a second major restructuring for the chain here in recent years.
An examiner was appointed to Toni and Guy Ireland in 2007 because of problems.
In a subsequent restructuring the UK owners of the Tony and Guy brand took a 50pc stake in the Irish company.
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