The figures, which were in a report by the Housing Agency, showed there are 7,995 vacant houses and 16,321 vacant apartments in Dublin alone.
Sinn Féin housing spokesperson Eoin Ó Broin TD described the figures as "shocking".
He said: "There are 6,000 people officially homeless including 2,000 children. There are up to 130,000 households on local authority housing waiting lists. Rents and house prices are spiralling out of control.
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"We have been told repeatedly by Government that the central cause of this housing crisis is an under supply of housing, particularly private housing.
"And yet the Housing Agency have prepared a report for Government detailing up to 230,056 vacant houses across the state. These figures do not include holiday homes.
"The Housing Agency Report outlines various options used in other countries to reduce vacancy rates including a vacant home tax. In addition to exploring these options Government must also consider the purchase of these units by Local Authorities, using Compulsory Purchase Orders if necessary.
"I will be writing to Ministers Coveney and Noonan this week asking them to outline their plans in response to the Housing Agency report."
(CD/LM)
