The appearance in Dubai will be Woods' first since he made his return after a gap of 16 months at the Hero World Challenge in Bahamas last month and it comes ahead of the Genesis Open to be held at the Riviera in the US from February 16 to 19.
India's Lahiri is also due to open his European Tour season at the event.
Woods will be making his eighth appearance when the longest-running European Tour event in the region gets under way at Emirates Golf Club from February 2 to 5.
Woods is also slated to play the Genesis Open at the Riviera in the US in February.
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The former world number one made his comeback after a gap of 16 months at the Hero World Challenge last month and showed signs of his class, especially during the second round when he shot seven-under 65.
Overall, he was only tied 15th, but had the most birdies in the field, 24, two more than even the winner, Hideki Matsuyama.
"I've always enjoyed playing in Dubai and it's fantastic to see how the city has grown phenomenally from when I first started playing there," said Woods.
"It was great winning in Dubai in 2006 and 2008. When you win in Dubai, you know you've beaten an outstanding field. The support from the fans is also just wonderful," said Woods, who boasts of 14 Major victories and 79 PGA Tour wins, making him one of the most dominant players in the history of golf.
Mohamed Juma Buamaim, vice chairman and CEO of golf in Dubai, commented: "We are naturally delighted and proud that Tiger Woods is joining us for the 2017 Omega Dubai Desert Classic and, like every one, I also look forward to seeing his trademark fist-pumps.
"Having one of the world's greatest golfers play in your event is something many tournament organisers dream of, so for us to be able to welcome him to the Majlis Course for the eighth time is a major boost for golf in the Middle East, especially Dubai.