The world number three is to join second-ranked Rory McIlroy, number four Henrik Stenson and 10th-ranked Rickie Fowler in competing for the Falcon Trophy.
"I'm really looking forward to it and pleased to have the opportunity to play in Abu Dhabi," Johnson said in a news release on Tuesday.
"I've never been there but I've heard really good things about the golf course from Rickie and Rory."
Johnson's fellow American Fowler will be the defending champion at the Jan. 19-22 event.
"Abu Dhabi was a high point for my 2016 season along with competing in the Olympic Games and being on the winning USA Ryder Cup team," Fowler said.
"Coming out on top against the strongest field on the European Tour was as good a start as anyone could aspire to."
(Writing by Tony Jimenez in London; Editing by Ed Osmond)
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