The Scottish Football Association will cast their vote for Uefa general secretary Gianni Infantino in Friday's Fifa presidential election in Zurich.
The congress was called after Sepp Blatter, 79, announced in June he would step aside after 18 years, amid a corruption scandal at football's world governing body.
Swiss Infantino, 45, who also has the backing of the English FA, will stand against Prince Ali bin al-Hussein, Sheikh Salman bin Ebrahim al-Khalifa, Tokyo Sexwale and Jerome Champagne.
SFA chief executive Stewart Regan says Infantino "is the best candidate possible to lead the governance reform required at Fifa".
He would replace Blatter, who is currently appealing against an eight-year ban from all football-related activities following an ethics investigation.
"He has been a highly respected general secretary of Uefa for many years and has performed that role with skill, diplomacy and professional integrity," Regan said of Infantino.
"As well as having the support of the majority of Uefa's national associations, he also has the support of many across the world in other confederations."
The board of the SFA "consulted with the wider Scottish football family" before making their choice.
Last month, Infantino said he intended to include in his manifesto plans for a World Cup to be held in a whole region rather than one or two countries.