The First Minister said that the spending plans for 2018/19 will mean that 70% of taxpayers in Scotland escape a rise, covering 83% of all adults.
Ms Sturgeon was speaking during First Ministers Questions where Tory leader Ruth Davidson accused her of breaking an SNP manifesto pledge not to raise taxes.
The SNP leader also revealed that the Small Business Bonus would be protected.
The budget will seek to protect public services from "the cuts being imposed by the Tories," Ms Sturgeon told MSPs.
She added; "We will make sure we protect those on low and middle incomes and of course we will invest in business and the economy.
"I can tell the chamber today that 70% of taxpayers in Scotland, 83% of all adults in Scotland, will pay no more income tax after this budget. than they do now."
But Ms Davidson told MSPs that the the SNP had promsed in its manifesto for the Holyrood election last year that the 2.2 million Scots paying the basic rate will be protected.
"It was only in May of this year that the First Minister was absolutely clear.
"`It is not right,' said she `for any person on the basic rate to pay more.'"
Ms Davidson added: "That is 2.2 million people in this country that would be protected. She's just stood up and said that some of them are going to take a hit. This is a simple matter of trust. Promises were made, she's failed to meet them.
"So how can Scottish workers ever trust her again?"