Councillors in Perth and Kinross have voted to increase council tax by 8.9% at the local authority's annual budget meeting.
It means the average Band D property will pay £1,673.84 a year, up from £1537.04.
The budget also includes an additional £15m investment to improve local roads, bridges and pavements.
SNP council leader Eric Drysdale said it was "one of the most challenging budget cycles" and the current financial pressures are "the highest they have ever been".
Councils in Dundee and Falkirk will set their council tax rises later.
Councillors in Angus approved a 9.38% increase in council tax earlier this week.
Perth and Kinross councillors voted by 22 votes to 13, with five abstentions, to support an 8.9% rise at their meeting on Wednesday.
The SNP administration, Lib Dem councillors, and former SNP leader Grant Laing - now sitting as an Independent - supported the SNP motion.
The 12 Conservative councillors and former Conservative Andy Chan - now sitting as an Independent - voted for the Conservative budget proposals.
The four remaining Independent councillors and Labour councillor Alasdair Bailey abstained from the final revenue budget vote, having supported the Independent proposal, which included a 6.5% council tax increase.
Drysdale told the meeting: "Last year, we set a provisional rise of 9.5% for 2026/27.
"Today, we can confirm that we are instead putting forward an 8.9% increase.
"Lower than planned, and only achievable because we have scrutinised every line of spending and targeted funding where it matters most."
Drydale said the increase was "significant", adding that "we don't pretend otherwise."
He said: "Without it, we would need to make further significant reductions to services people rely on every day."
Drysdale said that the additional £15m in roads, bridges and pavements was "the largest ever level of investment this council has made ."
The council's sole Labour councillor Alasdair Bailey praised the SNP for "finally" providing "vision, clarity and purpose" in its budget but accused the administration of putting "potholes before poverty."
He said: "£15m could build up to 100 new housing units in our area. We'd collect rent on those and could then build more houses.
"Instead, we're borrowing money and putting it into potholes."
The SNP motion incorporated a number of Lib Dem amendments including £100,000 for a multi-use games area in Auchterarder and £150,000 for the maintenance of play parks.
Conservative group leader John Duff - whose group tabled a 6.95% council tax increase said: "The SNP budget is one of tax and spend.
"A massive 8.9% on the council tax after a 9.5% rise last year."