Eleven council areas will move out of Level 4 restrictions on Friday, First Minister Nicola Sturgeon is expected to confirm in parliament later.
The changes will be revealed after a cabinet meeting on Tuesday morning.
The First Minister has already said that the toughest restrictions will be eased as originally planned.
There are currently 11 local authorities, and a total of two million people, living under Level 4 restrictions.
On Monday, Sturgeon said the Scottish Government will continue to take a “cautious and careful approach” when introducing any changes.
She described the vaccine as “light at the end of the tunnel” but warned against complacency, urging Scots to continue to follow restrictions and public health guidance.
She said: “Our decisions will be based on the trajectory of the virus in each local authority area, as well as the need to protect capacity in the NHS and we will also consider the social and economic harms that come from the restrictions.”
The shift away from Level 4 means non-essential retailers will be able to open just two weeks before Christmas, while hospitality businesses will be able to resume operations with reduced opening hours.
The alcohol ban will remain in place for businesses in areas only reduced to Level 3.
As of Sunday, Scotland has now surpassed 100,000 confirmed cases of coronavirus since the first positive test in March.
More than 1.2 million people have been tested at least once for the virus, according to the Scottish Government.