Owners of short-term lets will have until April 2023 before they have to apply for a licence to operate the properties.
Those who currently rent out Airbnb-style properties have been given a longer period before new regulation comes into effect.
Housing campaigners said there was “no justification” for the Scottish Government’s decision, which came as a report into a consultation on the proposals was published.
Regulations giving councils new powers to license short-term lets and introduce “control areas” were originally due to be in place in spring 2021, following concern over their growth in places such as Edinburgh and the Highlands.
Housing Minister Kevin Stewart said: “Residents have expressed concern about the impact of short-term lets in their communities, including noise, nuisance, anti-social behaviour and a loss of residential housing stock.
“Our proposals to regulate short-term lets will ensure these properties adhere to a common set of safety standards to protect guests and neighbours.
“Many responsible hosts will already be following these safety standards – our proposals will help to ensure that all comply.”
He continued: “However, we have also listened closely to the representations made by business and tourism stakeholders.
“We are acutely aware of the impact of the coronavirus pandemic on this sector right now.
“A large number of comments in the consultation centred on whether to proceed with regulation at this time or to delay it.
“We have amended our proposals to ensure that existing hosts have more than two years to prepare.
“Our proposals support work towards a strong recovery of responsible and sustainable tourism in Scotland.”
A spokesman for the Living Rent tenants’ union said ministers should instead encourage short-term lets to return to residential housing.
The spokesman said: “There is absolutely no justification for a delay enabling short-term lets landlords to wait until April 2023 to apply for a licence.
“This legislation gives priority to these landlords’ interests, who have seen their profits soar at the expense of local residents struggling to find somewhere to live.
“Every month this legislation is delayed, short-term let landlords will continue to hollow out our city centres.
“The pandemic has facilitated many short-term lets turning back into tenancies and providing necessary homes for those experiencing homelessness.
“This is the direction that legislation should encourage and any further delays to ensuring that short-term lets landlord comply with regulations that protect tenants will exacerbate the problems faced by tenants.”