New data from the Central Bank shows there have been 158,659 payment breaks approved for Irish borrowers by Irish retail banks, credit unions and credit servicing firms.
The total amount of loans involved is €20.1 billion.
An additional 68,574 payment breaks have also been given to non-Irish borrowers, mostly in the UK. The amount of loans here is €7 billion.
The Central Bank said that Irish retail banks account for 92% of the payment breaks, credit unions 1% and retail credit and credit servicing firms 7%.
60% of the breaks were made to households and 40% to businesses.
Payment breaks were made to 70,274 Irish mortgage holders. Of these, 62,481 were principal homes, 7,793 were buy-to-lets. 52,031 breaks were given on consumer loans.
The value of the breaks given to mortgages on principal homes was €9.6 billion. The value on buy-to-lets was €1.4 billion. The break on consumer loans was €1.3 billion.
They also show that a total of 35,678 payment breaks worth €11 billion were made to businesses with the overwhelming majority classified as Irish borrowers.
30,476 of these breaks were made to small and medium sized businesses (SMEs) representing 28% of loans to this sector.
However, SMEs in the food and accommodation sector are described as an "outlier" with almost two thirds of loans to these firms linked to a payment break.
The figures were compiled by the Central Bank up to late June.