The proposals would see new council tax bands created, with charges rising by up to £3,600 for the highest-value properties.
The Scottish Government has launched a consultation on plans to bring in two new council tax bands for properties worth more than £1m and £2m.
The public consultation will look for views on possible increases of around £720 and £3,600 above the current highest Band H council tax charges.
The proposed Band I and Band J would affect fewer than 1% of homes.
Final rates will be decided after the consultation closes and will be considered by MSPs.
The consultation will run until 24th August 2026.
Current protections like discounts, exemptions and the council tax reduction scheme will remain in place across all bands.
Deputy First Minister and Cabinet Secretary for Finance Jenny Gilruth, said: “Our approach to tax is based on fairness – asking the wealthiest among us to contribute a bit more.
“As it stands, some multi-million pound properties have council tax bills that are not materially different from those faced by people living in far more modest homes.
“Our progressive approach to taxation helps to target investment in economic growth, deliver public services and support cost of living measures not available elsewhere in the UK, such as free tuition, free prescriptions and our plans for a £2 bus fare cap across Scotland.”
Gilruth added: “Additional revenue raised through these new council tax bands will be retained in full by local government to support the local services communities rely on – unlike the UK Government’s proposals for a similar scheme that are set to be returned to the Treasury.
“In launching this public consultation, we are keen to hear the views of people and communities right across Scotland.”