Woods will compete against a field which includes world number one Luke Donald, US Open champion Rory McIlroy, Open champion Darren Clarke and Masters winner Charl Schwartzel.
Two other former holders of the number one spot, Lee Westwood and Martin Kaymer, will also be playing. Kaymer beat McIlroy by eight shots this season for his third victory at the event in four years.
Woods said in a statement: "I've heard a lot about Abu Dhabi and the Championship, which is a favourite among many of the players who return each year.
"I'm looking forward to 2012 and what I hope will be a great year of golf for me.
"I've always enjoyed playing in HSBC events around the world, so I have been interested in including the Abu Dhabi HSBC Golf Championship in my schedule for some time.
"I am also intrigued to spend time in Abu Dhabi. Visiting new places is one of the things I really enjoy about being a professional golfer."
Kaymer commented: "The amazing field means next year is going to be a special event and it will be my toughest Abu Dhabi challenge yet," while Donald stated: "Abu Dhabi is putting golf at the heart of its development and the investment in the Abu Dhabi HSBC Golf Championship has created one of the calendar's most attractive dates.
"I don't think it's any surprise to see so many of the world's best players including it on their schedule."
Perhaps to mark the presence of Woods, who always wears red on the final day of tournaments, the tournament will offer free entry to anyone taking part in a "Dress in Red Day".