The opposition leader said the Labor government had been a "disaster" for businesses as he announced two new tax incentives at the Royal Easter Show on Saturday.
Coming on the same day as a promise by Prime Minister Anthony Albanese to protect penalty rates, Mr Dutton's pledge attempts to reaffirm the coalition as the party of small business.
Corporate leaders have been disappointed by some of the coalition's policy offerings and flirtations with populism.
The opposition has targeted "woke" big businesses like Qantas for their support of the Voice, threatened to break up supermarket and hardware chains, and ruled out repealing Labor changes to IR laws, like multi-employer bargaining.
But Mr Dutton hopes his latest tax incentives, on top of previously-announced policies allowing tax deductible lunches and cheaper gas, will draw a clear distinction between him and Mr Albanese.
"If you go into a pub or a club, ask them how much more they're paying for everything under Labor," he told reporters at Sydney Olympic Park.Â
"Every input cost, every food they buy - fruit and veg, the meats that they're purchasing - all of that has gone up under this government because of their renewables-only policy.
"This government's been a disaster for small business, and we want to make sure that we can clean up Labor's mess and try and bring some of those costs down."
Mr Dutton has set a target of increasing the number of small businesses by 350,000 in four years, if elected on May 3.
To encourage that, small businesses will be able to tax deduct $2000 on tech upgrades of $4000 or more.
Start-ups will also benefit from an Entrepreneurship Accelerator tax offset, handing back 75 per cent of their first $100,000 of taxable income, and 50 per cent for their second $100,000 of income in their first year of operation, before tapering off in later years.
Mr Albanese defended Labor's business record, saying his government's personal income tax cuts would help sole traders and boost the economy.
"There are more small businesses today than there were when we were elected. We've provided significant policy for small businesses," he said.
"In addition to that, if people are earning more and keeping more of what they earn, they spend those dollars, particularly low and middle income earners, at their local cafe, at their local shop, at their local IGA. That is how you keep an economy going."
Luke Achterstraat, chief executive of the Council of Small Business Organisations Australia, said small firms were under intense pressure.
He welcomed the coalition's tax incentives but called for more action on tax reform and cutting red tape.
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