The Taoiseach says his party is looking to make Ireland an international centre for new companies
Fine Gael says it will cut Capital Gains Tax to 10% for start-up companies.
The party says it wants to make Ireland an international centre for start-ups and create 93,000 jobs in the sector during the next government.
It says the number of start-up companies can be increased by 25% - or 3,000 - extra per year.
Outlining the plan in Park West in Dublin, Enda Kenny said, "two thirds of jobs created in an economy are in companies less than five years old. In a small, open economy like Ireland’s, a vibrant start-up community, in all sectors, is of vital importance.
"Ireland has no shortage of talented and successful entrepreneurs but, compared to international competitors, we have an average level of new company start-ups. Our ambition is to make Ireland an international centre for start-ups," he added.
The party is also pledging to improve the infrastructure to support small businesses.
Jobs, Enterprise and Innovation Minister Richard Bruton said, “we know broadband is absolutely critical for rural start-ups and, within the next Dáil term, Fine Gael guarantees the delivery of next-generation broadband to every household and business in the country".
He added that "no town, village or parish will be left behind" by the National Broadband Plan.