Over two-thirds of vacant commercial properties have been empty for over three years.
There are nearly 212,000 commercial addresses in Ireland and 28,000 of these are vacant.
Sligo had the highest vacancy rate at 18.7% while Kerry recorded the lowest rate at 10.5%.
Ballybofey in Co Donegal is the town with the highest rate, while Dublin 8 is the postcode with the highest rate in the capital.