The report reveals 4,712 jobs are supported by cruise holidays across "a wide range of sectors" and cruise tourism delivers around £145 million in wages to Scottish workers.
Furthermore, £61 million in tax revenues, benefitting public services and infrastructure, is produced from cruise tourism.
The report, which is based on 2023 data, demonstrates how cruise tourism's impact extends far beyond port towns.
Hospitality and tourism operators such as hotels, restaurants, and tour companies; transport providers; retailers; supply chain businesses; and local cultural and heritage attractions see increased visitor numbers, thanks to cruise tourism.
It comes as Scotland approaches the end of this summer's cruise tourism season, with the country welcoming more than a million visitors in 2025 alone.
Clia UK and Ireland managing director Andy Harmer said: “Cruise plays a vital role in Scotland’s visitor economy. Cruise guests love to visit Scottish cities, remote islands steeped in history and the beauty of Scotland’s Highlands and coastline.
"In doing so, these guests support thousands of jobs across the country and bring with them substantial economic benefits for Scotland."
Rob Mason, Cruise Scotland chair, added: "Cruise ships bring tourists from all over the world to Scotland. They visit coastal communities around the country that tourists rarely visit, bringing with them vast economic opportunities.
"With cruise calls being planned up to three years in advance, this provides added stability for the local businesses that rely on the cruise calls and helps us to maximise the benefits of cruise to Scotland.”
The Scottish government is currently exploring giving local councils new powers to charge a cruise ship levy.
On its website, the government confirms it has held several roundtable discussions with the cruise ship industry, councils and other stakeholders to explore the subject.
"We have used the feedback from these meetings to develop more detailed proposals and have launched a public consultation," it added.
Trade bodies such as Clia and the Scottish Passenger Agents' Association have been lobbying on behalf of the cruise tourism sector in Scotland.
