The match, between two sides who failed to reach the 2018 World Cup in Russia, will take place at Pittodrie Stadium on November 9.
Mackay will take charge of the team on a temporary basis after the departure of both Gordon Strachan and Mark McGhee on Thursday.
The Dutch also missed out on a play-off spot on goal difference, despite winning 2-0 against Sweden in their final game.
Scotland last faced the Netherlands in September 2009, with an Eljero Elia goal handing the Dutch a narrow 1-0 win at Hampden Park as George Burley’s hopes of taking Scotland to the 2010 World Cup ended.
SFA chief executive Stewart Regan said: “We are delighted to bring international football back to the north east and are excited to once again welcome the Dutch national team to Scottish soil.
“While Pittodrie is not able to host competitive Scotland matches, this friendly provides a fantastic opportunity to bring international football to an abundance of Scotland fans based in the north.
“Though we are disappointed not to have qualified for the World Cup play-offs, the work begins now to prepare the team for next year’s UEFA Nations League tournament.
“The Netherlands will provide a stern test for the team and top class entertainment value for the fans.”