Deputy First Minister Shona Robison has defended her budget and urged MSPs to back it when it faces its first Holyrood hurdle this evening.
The Finance Secretary said her tax and spending plans would “improve the lives of people across Scotland".
But Labour said the SNP-Green government was “asking Scots to pay more for less and using dodgy accounting to hide swingeing cuts".
The Tories said they "obviously" would not vote for what they described as a "tax-and-axe" budget.
READ MORE: IFS: 'Misleading' Scottish Budget will see health spending fall
Ms Robinson, set out the Scottish Budget last December, with a raft of tax hikes and spending cuts to tackle a £1.5bn black hole.
The minister introduced a new 45% rate which will see Scots earning between £75,000 and £125,140 pay up to £5,231.81 more than someone on the same salary in other parts of the UK in 2024/25.
There was also a hike in the top rate of tax from 47p to 48p in the pound.
Speaking ahead of the vote, Ms Robison said the budget represented the government’s “social contract” with the Scottish people, where though people pay more, they get more in return.
She said her plans included a £6.3bn investment in social security, £13.2bn for frontline health boards, and increased funding for frontline police and fire services.
The minister also insisted the draft Budget included a record £14bn for local government, including £144 million to fund Humza Yousaf’s controversial council tax freeze.
However, Cosla has said their analysis showed that authorities face a real terms cut to their revenue and capital spending power.
Ms Robison said: “I have been clear about the fiscal challenge that we face after the UK Government’s Autumn Statement delivered the worst-case scenario for Scotland’s finances and failed to invest in public services.
“In these circumstances, I have presented a budget rooted in fairness and the social contract we have built with the Scottish people.
“This is a budget which puts our values into action, invests in the future, and will improve the lives of people across Scotland.
“I am urging all members to support the Budget Bill in today’s Stage One vote.”
READ MORE: Retailers blast Shona Robison's 'guddle of a budget'
Scottish Labour Finance spokesperson Michael Marra said “17 years of SNP incompetence and chaos has left public finances in dire straits and public services at breaking point.
“In this budget the SNP-Green government is asking Scots to pay more for less and using dodgy accounting to hide swingeing cuts.
“Scots cannot keep paying the price for SNP failure – we need change.
“Scottish Labour will oppose this damaging budget, demand an end to SNP waste and mismanagement, and prioritise economic growth to fund public services.”
Scottish Conservative shadow finance secretary Liz Smith said: “The Scottish Conservatives will obviously vote against Shona Robison’s disastrous tax-and-axe budget, which has been almost universally condemned, at stage one.
“As well as opposition parties, councils, business and unions, many within the SNP have also slammed these policies.
“Those MSPs must stand up and be counted, and vote against the damaging provisions of this deeply flawed budget, which would do huge damage to Scotland’s economy and public services.”
Lib Dem leader, Alex Cole-Hamilton said his party would also vote against.
“We cannot vote for a budget that impoverishes councils and deals a hammer blow to everyone waiting for healthcare,” he said.
“People need a liberal budget that invests in local services, mental health and growing the economy. Instead they are getting cuts, cuts and more cuts.”
Nevertheless, the SNP-Green majority means the budget is expected to pass today’s Stage One vote.
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