The properties would be made available through the National Housing Trust (NHT) scheme.
The initiative aims to help people access a quality property at below-market rent; then, after a minimum five-year period, they would be able to potentially buy the home.
SBC has said it has agreed to purchase four recently-completed homes in Ayton, as well as six two-bedroom properties from Persimmon Homes at the Melrose Gait development in Galashiels.
Discussions regarding other additional homes are ongoing, the council has added.
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Councillor Frances Renton, SBC's Executive Member for Social Work, said: "It's an exciting time and I am delighted to see how much progress has been made as we move towards acquiring the first new homes from this Council-led initiative.
"These additional new houses will provide the opportunity for people to make their home where they would like and need to live in Borders communities.
"None of us would disagree that our home plays a vital role in our health and wellbeing and it is extremely encouraging to know that so many Developers are working with the Council to provide this much needed housing option. I look forward to meeting some of the residents in due course."
Bridge Homes, a limited liability partnership (LLP), has been established to take ownership of the houses produced through the programme and Christa Reekie, commercial director at the Scottish Futures Trust, commented: "The Council Variant is an extension of SFT's successful National Housing Trust initiative.
"NHT has demonstrated that there is an ongoing need for high quality homes at affordable rent levels. I am delighted that the Council and Bridge Homes LLP are now taking the next step towards increasing the supply of affordable rent units in the Borders."
(JP/MH)
