The Church's Theological Forum will argue in its report that it "does not believe there are sufficient theological grounds to deny nominated individual ministers and deacons the authority to preside at same-sex marriages".
It will also recommend that the annual Edinburgh assembly, which started last weekend, authorise a further study on the legal implications of conducting same-sex marriages and report back in 2018.
Rev Scott Rennie, who is the first openly gay minister appointed by the Church of Scotland, told Premier it's an important day for the Church.
He said: "The Church of Scotland has been on a journey for the last ten years but I think this will be in one sense another step on the road but also quite a big step."
A controversial decision was made in 2009 to appoint gay ministers in Scotland, while ministers have been allowed to be in same-sex marriages since last year.
Scotland has allowed same-sex couples to marry since 2014.
However, the Kirk and other churches are protected under the equalities legislation to decide whether or not to participate.
This could potentially be a historic step towards allowing the first gay marriages in the CofS but Rev Mike Goss from the Barry Parish Church told Premier that even if there is a yes vote, there's still some way to go before ceremonies are conducted.
He said: "That's something like maybe three, four, five, six years away even if it gets a following wind.
"We're a long way off - we haven't even got the legislation beginning to be framed to permit that so that's not what's going to happen."
The report will also include a recommendation that the Kirk apologise for its "history of discrimination".
Listen to Rev Mike Goss speaking with Premier's Ian Britton:
Listen to Scott Rennie speaking with Premier's Ian Britton:
