Harry Fagan (19) and James Daniels (13) from Cloonfad, Roscommon, sustained fatal injuries during the collision which occurred on the N83 at Levallyroe shortly after 8pm on Friday.
A third occupant of the car, a boy aged 15, was seriously injured and it is understood he underwent surgery yesterday.
The driver of the tractor, a man aged in his 50s, was also taken to Mayo University Hospital for treatment of non-life-threatening injuries.
Gardaí have said that a Family Liaison Officer had been assigned to support the families of the deceased.
Local councillor Alma Gallagher described the effect of the tragedy on the communities of Cloonfad, where the boys were from, and Ballyhaunis, where they attended secondary school, as devastating.
“These two young men, who were so well known, were much loved,” she said.
“They had such bright futures ahead of them, so to have their lives cut short in such tragic circumstances is just devastating.
“The communities of Cloonfad and Ballyhaunis are united in grief and our main focus is the support of the families and their young friends at this time.
“And I’d just like to express my deepest condolences to both families who I know so well.”
Another local woman described Harry Fagan as “a larger than life character. He was a lovely lad, very kind-hearted and gifted with mechanics”, she said.
Fianna Fáil councillor and cathaoirleach of Roscommon County Council Paschal Fitzmaurice said there was a huge sense of shock in the local area.
“It’s shocking to think that two young people lost their lives on Saturday evening, and I want to send my condolences to both families, and our thoughts and prayers are with the families of the people that were injured in this crash,” he said.
“It’s a terrible, sad situation, a huge shock for Cloonfad, the rest of the west Roscommon area and for Mayo where the crash happened just over the border. Just a shocking situation.”
It is understood James Daniels was attending second year at Ballyhaunis Community School.
He was known to be a close friend of the boy who was badly hurt in the crash.
The road where the accident occurred remained closed yesterday for a forensic investigation.
A Garda spokesman said: “Gardaí and emergency services attended the scene of a fatal road traffic collision at Levallyroe, Co Mayo yesterday evening, Friday 27th September 2024.
“The collision involving a tractor and a car occurred on the N83 shortly after 8:00pm.
“Two occupants of the car, a male juvenile in his teens and an adult male in his teens were fatally injured. A third occupant, a male juvenile in his teens, was transferred to Mayo University Hospital where he remains in a serious condition.
“The driver of the tractor, a male in his 50s was conveyed to Mayo University Hospital for treatment of non-life-threatening injuries.
“Gardaí are appealing for any witnesses to this collision to come forward.
“Any road users who may have camera footage (including dash-cam) and were travelling in the area at the time of the incident, are asked to make this footage available to investigating Gardaí.
“Anyone with any information is asked to contact Ballina Garda Station on 096 20560, the Garda Confidential Line on 1800 666 111, or any Garda Station.”
