The money will fund holiday vouchers, discounts on days out, and new marketing spend for businesses.
First minister Nicola Sturgeon announced the new funding at the Scottish Tourism Alliance conference this week.
It follows talks between the Scottish Tourism Emergency Response Group and businesses, and will support the objectives of the Scottish Tourism Recovery Taskforce.
Sturgeon said she didn’t underestimate the "acute challenges" faced by Scotland’s tourism and hospitality sectors.
"This is short-term recovery funding to support the industry for the next six months to two years as we move back towards some form of normality, and ensures we can achieve the objectives of the taskforce," she added.
The recovery programme includes:
- A holiday voucher scheme to create a more socially sustainable and inclusive tourism industry
- A days out incentive scheme to support areas such as attractions, tours, activities and experiences
- A talent development and leadership programme for tourism and hospitality staff
- A net zero pathway to make Scotland’s tourism industry more green and sustainable
- A marketing fund to support organisations to promote their destination or sector when domestic travel is able to resume