16 new fire stations will be built and another 10 refurbished over the next five years.
The Fire Service Capital Programme 2016-2020 will cost €40 million.
The new stations will be in a number of counties including Galway, Cork, Cavan, Tipperary and Meath.
The funding is in addition to recent approval of 20 new fire appliances for 16 fire authorities around the country, set to cost €8m.
Environment, Community and Local Government Minister Alan Kelly said, "my Department’s Fire Services Capital Programme supports the local fire authorities in the development and maintenance of a quality fire fighting and rescue service.
"This programme underlines and highlights this Government’s continuing commitment to the fire service," he added.
New fire stations are set to be constructed in Tuam, Kanturk, Virginia, Macroom, Cashel, Loughrea, Clonakilty, New Ross, Ballyjamesduff, Manorhamilton, Kilmacthomas, Castleblayney, Urlingford, Nobber, Crossmolina and Dunleer.
Three projects are due to be commenced every year until 2019, with approval for the final five planned for 2020.
Meanwhile, the stations at Killarney, Ballinasloe, Dunshaughlin, Muine Bheag (Bagenalstown), Mountmellick, Mountrath, Ballinamore, Drumshanbo, Oldcastle and Kilkee are set to be upgraded or refurbished.
