The collision, which took place at around 5:10pm on Friday, involved a grey Peugeot 208 and a grey Ford Edge near Alness Point.
Police confirmed the man who was driving the Peugeot died following the crash.
A man and a woman who were in the Ford car are said to have sustained minor injuries.
Police have appealed for information.
Sergeant Alan Henderson of the Road Policing Unit in Dingwall said: "Our thoughts are very much with the man's family and all those affected by this tragic incident.
"An investigation into the circumstances surrounding the collision is ongoing and I urge anyone who either saw what happened, or saw either vehicle in the lead-up to the collision, to please get in touch as soon as possible.
"Dash-cam footage in particular would be extremely helpful."