The research shows that there were 4,067 active restaurants in January 2016, an increase of over 330 from the same time the year before.
All of the 10 key sectors tracked by R3 saw an increase in the number of active companies. The other most popular industries for start-ups were professional services, pubs and retail.
Tim Cooper, chair of R3 in Scotland, said: “The hospitality sector remains a popular choice for those interested in starting up their own business.
“The increase in new companies may be a result of people finding themselves unemployed and needing to create their own livelihood, or taking the opportunity to pursue a dream of opening their own tea shop or family restaurant.”
The figures are from R3’s latest insolvency risk tracker. The tracker is compiled using Bureau van Dijk’s ‘Fame’ database and measures the proportion of businesses across selected sectors that have a heightened risk of entering insolvency in the next year.