The increase adds £31.59 to a Band D property.
Local authorities have been increasing the basic rate of council tax by up to 3% for the first time since 2007, however higher-band properties are paying more automatically after MSPs approved changes.
The 3% rise will see Band H properties in Shetland pay £551.25 more.
Councillors in Shetland have approved a 3% rise in council tax.