Kaymer, who holed the putt that ensured Europe retained the Ryder Cup against the United States in Illinois in September, has a good record in the Middle East having won the Abu Dhabi Championship three times.
"I'm playing well after a slow start to last season and it was great to finish the year with a trophy in South Africa," the German said about his win in last month's Sun City Challenge.
"The excitement of the Ryder Cup was amazing. I may never experience a moment like that again. I'm still proud I was able to come through for my team mates," Kaymer told the official tournament website.
Scot Lawrie will be defending the Qatar Masters title he won 12 months ago.
The January 23-26 tournament is part of the European Tour's Middle East swing which also includes next week's Abu Dhabi event featuring world number one Rory McIlroy and 14-times major winner Tiger Woods and the January 31-February 3 Dubai Desert Classic