The number of businesses registered with Companies House rose to 30,263 last year, a nineteen per cent increase on the 2012 figure of 25,500.
A total of 1,515 new companies were registered in the G2 postcode in Glasgow city centre, the top area for business start-ups.
The EH3 postcode in Edinburgh - taking in Stockbridge, the West End and Tollcross - had the second highest number of registrations at 1,277, and Leith (EH6) ranked third with 918.
The statistics, collated by the Federation of Small Businesses (FSB) in Scotland, follow Scottish Government figures estimating that more than 340,000 businesses were operating in Scotland last year, the highest since records began.
FSB Scottish policy convenor Andy Willox said: “From Inverness to Kirkcaldy, Dundee to Paisley, Scots are being swept off their feet by the idea of becoming their own boss.
“We need to ensure that the public and private institutions that interact with these new firms, including banks, enterprise agencies and regulators, show them some love and encourage them to thrive and grow.
“The Scottish economy has had its ups and downs over the last few years - and many people will have decided to start up on their own because their circumstances changed.
“However, no matter what led to these new businesses starting up, Scotland needs to celebrate and support our latest entrepreneurs.”