The 27-year-old has agreed a three-year deal to follow former Northamptonshire seamer Jack Brooks in joining the Tykes ahead of their return to LV= County Championship Division One next season.
Plunkett said: "I am delighted to be joining Yorkshire for next season. I felt the time was right for a new challenge in my career and the opportunity to join one of the biggest clubs in the country was too good to turn down.
"The club has had a strong 2012 and I believe adding myself and Jack Brooks to the current squad will give us the best bowling attack in the country and will help propel us towards silverware in 2013."
Plunkett has played nine Tests, 21 one-day internationals - the last of which came last February against Australia - and one Twenty 20 international for England and will be reunited at Headingley with his former Durham head coach Martyn Moxon, who is now Yorkshire's director of cricket.
Moxon added: "I know Liam well from my time in Durham and he brings experience and quality to the Yorkshire side as we head back to the First Division of the LV= County Championship.
"He is still only 27 and I'm sure Yorkshire can further assist his development and help him achieve his ambitions within the game. I look forward to working with him again."