Only Kenny Dalglish, who won 102 caps, has reached this milestone with Scotland to date.
Tierney, pictured, took being named skipper by Mackay in his stride on Thursday evening against the Netherlands, earning rave reviews in what was his ninth cap for Scotland.
The 20-year-old also played out of position at centre-back to provide further evidence of a very special talent able to boost Scotland for years to come.
“For me, if he stays injury free and keeps to the progression that I have seen in the last couple of years then without a doubt he can win over 100 caps,” said Mackay.
“He has got an attitude to die for. I think he just follows Scott Brown around at Parkhead. The attitude he has, the mentality, is the same. He just eats, sleeps and breathes football.
“He was Celtic’s left-back against Bayern Munich. I asked him to play out of position at left-side centre-back. He immediately said ‘of course’. I said to him ‘ how do you fancy captaining your country?’ You could see the smile ear to ear and immediately he said: ‘Of course’.
“He carried that out on Thursday night as if it was an under-23 game in terms of his demeanour. I can see him going on and being Scotland’s captain for years.
“I think he can be captain for Scotland for ten years,” Mackay added. “I think he can captain his club eventually.
“But I think he could be Scotland captain for years. I saw it on Thursday night. He played left-side centre-back against top, top players and he was just so calm.
“He carried the ball out, defended well, will get better in terms of his talking. But I had no doubts the minute Scott Brown got injured that that is who would be captain on Thursday night.”