Tierney is just 20 but caretaker manager Malky Mackay has chosen him to skipper the side against the Dutch in the absence of regular captains Scott Brown and Darren Fletcher.
Left-back Tierney will play at centre-back against the Netherlands.
Mackay has handed debuts to Ryan Jack, Ryan Christie and Callum McGregor.
Rangers midfielder Jack lines up at right-back while Christie starts alongside Aberdeen team-mate Kenny McLean in an inexperienced midfield. West Brom winger Matt Phillips starts up front.
Celtic’s Stuart Armstrong was a late withdrawal from Mackay’s squad. Hibs midfielder John McGinn takes his place.