I'm looking for a list of the most common homographs in Irish.

For example, in English:
bark (the sound of a dog) and bark (the skin of a tree)
bow (the front of a ship) and bow (a ranged weapon)

The most common one would probably be is (and) versus is (copula).

That would probably be followed by sé (he/it) versus sé (six).

Also, ná has lots of differ meanings, as does á.

Trying to think of others ...

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Múinteoir Gaeilge - Irish Teacher
My "specialty" is Connemara Irish, particularly Cois Fhairrge dialect, but I can also speak Ulster and Munster Irish with native-level pronunciation.
Is fearr Gaeilge ḃriste ná Béarla cliste, cinnte, aċ i ḃfad níos fearr aríst í Gaeilge ḃinn ḃeo na nGaeltaċtaí.
Gaeilge Chonnacht (GC), go háraid Gaeilge Chois Fhairrge (GCF), Gaeilic Uladh (GU), Gaelainn na Mumhan (GM), agus Gaeilge an Chaighdeáin Oifigiúil (CO).

THe caol le caol, leathan le leathan difference probably lessons the number of potential ones in the dictionary but might increase the number if you look for inflected and dialectical forms

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__̴ı̴̴̡̡̡ ̡͌l̡̡̡ ̡͌l̡*̡̡ ̴̡ı̴̴̡ ̡̡͡|̲̲̲͡͡͡ ̲▫̲͡ ̲̲̲͡͡π̲̲͡͡ ̲̲͡▫̲̲͡͡ ̲|̡̡̡ ̡ ̴̡ı̴̡̡ ̡͌l̡̡̡̡.___

And you gotta love 'caith'/'caitheamh'. There are so many things to 'caith'!

Táim ag caitheamh an liathróid = I am throwing the ball.
Táim ag caitheamh tabac = I am smoking.
Táim ag caitheamh airgid = I am spending money.
Táim ag caitheamh briste = I am wearing trousers.

I am sure there are others; can't think of them at the mo.

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'Bain' is the king of this if it comes to being part of a bigger set of phrases (from 'reap' AFIK)
http://breis.focloir.ie/en/fgb/bain

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__̴ı̴̴̡̡̡ ̡͌l̡̡̡ ̡͌l̡*̡̡ ̴̡ı̴̴̡ ̡̡͡|̲̲̲͡͡͡ ̲▫̲͡ ̲̲̲͡͡π̲̲͡͡ ̲̲͡▫̲̲͡͡ ̲|̡̡̡ ̡ ̴̡ı̴̡̡ ̡͌l̡̡̡̡.___

Gh/Dh & Bh/Mh -spelt differently

aghaidh -face
adhaigh -night

abaidh, abaigh -to ripen

abha, amha -river

ábha, ámh(a) -Ávé (Maria)

abhail -[in set phrases like 'abhail a athar'] -to be found with/in the company of
amhail -[cognitive word in set phrases Thug, chuir, mé in ~ labhairt leis, I felt like speaking to him; I was about to speak to him (but didn't). ]

abhlóir, amhlóir -buffoon, fool; confused/bewildered person


Bh & Mh actually homophones

abhra -eyelash
amhra -wonder, marvel; wonderful


/au/ pronounced as /o:/

amhrán pronounced 'órán' -song
órán -fountain


Dh & Gh actually having fallen together

agh (Lit.) -cow, ox
ágh -battle, contest
ádh -luck


Lengthening before historical fortis consonant (Connachta)

abhlann -wafer, host [Connemara/Connachta pronunciation]
abhlán -boor, dolt

cár leis/carr

lán/lann -thin plate ; Lit -ground, site; building
lean -follow (V)/leann -ale
léann -learning, education, study /léan -Deep affliction; grief, anguish, woe
lón -lunch/ lonn -Fierceness, vehemence; eagerness, boldness; anger, irascibility.


Grammatical jigging

ábhailleach -mischievous
ámhailleacht -same as ábhaillí, inflected form of above

abhlach -of many apple trees, abhlaí (comparative form)
amhlaidh -thus, so Tá sin amhlaidh

dé-smoke/Dé (of God)


Words falling together with the same sound/sound changes

ag dul/gol

dhá -two/ghá -to his/her [in Connachta, as in 'ghá bhualadh', 'to his beating']


Borrowing changing and conforming to phonotactics

cé leis -with whom or whose/cé -quay


Reduction/shortening of word

Spáin -spoon /spáin -show (V)


Possible comparisons over dialects

lá/lámh
dá/damh?


Broadening due to loss of initial slender r [Donegal]

Rannadh -portioning up /ranna -Donegal 'rinne'
rinn -tip/rann -verse; party,side
ranna -plural of above/rannadh/rannach -Ulster, North Donegal reduction of /x/ to /h/ or deletion


Connachta and Ulster cn/dn/gn/tn → cr/dr/gr/tr

tnáith -Wear down, weary, exhaust./trá
traoith -Abate, subside./traoth -mill race/tnaoidh =traoith


bhth/mhth = f
gafa /gabhtha

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__̴ı̴̴̡̡̡ ̡͌l̡̡̡ ̡͌l̡*̡̡ ̴̡ı̴̴̡ ̡̡͡|̲̲̲͡͡͡ ̲▫̲͡ ̲̲̲͡͡π̲̲͡͡ ̲̲͡▫̲̲͡͡ ̲|̡̡̡ ̡ ̴̡ı̴̡̡ ̡͌l̡̡̡̡.___

As you can see, if we take into account both synchronic (over space or inflection) and diachronic (over time) differences we can get a lot of matches and these are only the few I saw with my eye or by applying knowledge on sound changes. Someone like Lughaidh would see far more than me

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__̴ı̴̴̡̡̡ ̡͌l̡̡̡ ̡͌l̡*̡̡ ̴̡ı̴̴̡ ̡̡͡|̲̲̲͡͡͡ ̲▫̲͡ ̲̲̲͡͡π̲̲͡͡ ̲̲͡▫̲̲͡͡ ̲|̡̡̡ ̡ ̴̡ı̴̡̡ ̡͌l̡̡̡̡.___

mmmm I thought you said homophones...anyway, maybe someone will find value in them

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__̴ı̴̴̡̡̡ ̡͌l̡̡̡ ̡͌l̡*̡̡ ̴̡ı̴̴̡ ̡̡͡|̲̲̲͡͡͡ ̲▫̲͡ ̲̲̲͡͡π̲̲͡͡ ̲̲͡▫̲̲͡͡ ̲|̡̡̡ ̡ ̴̡ı̴̡̡ ̡͌l̡̡̡̡.___