The Wimbledon champion, currently recovering from back surgery, has been drawn to face Tsonga on the opening day of the Mubadala World Tennis Championship exhibition event.
Should he win that clash against the current world number 10, Murray will face off against two-time defending champion Novak Djokovic the following day in the semi-finals.
The tournament, which features six of the world's top 10 players, will begin with David Ferrer taking on Stanislas Wawrinka at 1100 GMT on December 26.
The winner of that clash with meet world number one Rafael Nadal the next day. The final takes place on December 28.
After the event, both Murray and Nadal - both former champions in Abu Dhabi - are expected to head to nearby Doha to play in what will be their opening competitive tournament of the season, the ATP Qatar ExxonMobil Open.