Dundas & Wilson, which has offices in Glasgow and London, has already asked some of its 35 graduate trainees to defer their positions for 12 months.
The cuts will be spread proportionally throughout its three offices, which have a combined headcount of 669 staff, and will be evenly split between lawyers and staffers.
Partners are counted among those set to lose their jobs.
A 30-day consultation process is under way involving the staff who would be affected by the cuts.
Dundas & Wilson is the 39th largest law firm in the UK.