With games set to be played in empty stadiums, Scottish Premiership clubs will offer "virtual season tickets" to fans to provide an alternative source of matchday income, SPFL said in a statement.
Forty eight matches in the season will be broadcast live by Sky Sports, the SPFL said, adding that a deal had been agreed to "spread financial settlement for games unable to be completed in season 2019-20 across the term of the new five-year contract".
The 2019-20 season was called off due to the coronavirus outbreak, with Celtic crowned champions for a record-equalling ninth successive campaign.
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"This is an innovative and pragmatic solution to the challenges posed by COVID-19. I’m grateful for the flexibility shown by our clubs and by Sky Sports," SPFL Chief Executive Neil Doncaster said.
Rob Webster, Managing Director of Sky Sports, said: “Sky Sports is proud of our long-standing relationship with Scottish football and we have been committed to finding a positive solution for the SPFL and clubs.
"The virtual season ticket for the 2020/21 season is an innovative way to maintain the connection with fans and provide economic stability for the clubs, and we are very happy to support it."
South of the border, Premier League chief Richard Masters said "there is optimism at the Premier League and at clubs that we will see fans back in the stadiums next season."
The 2019-20 season was curtailed in Scotland, following the lead of other European leagues such as France, Belgium and the Netherlands. Celtic were declared as champions for the ninth successive year.