Both skipped the tournament last year in favor of the Abu Dhabi Championship, but are no strangers to the Dubai event, with Woods winning it twice and McIlroy notching his first professional victory there at the age of 19.
Woods says he has "really good memories" of playing in the $2.5 million tournament, which will run from January 30 to February 2.
McIlroy adds that he is looking forward to returning to a course that has such fond memories, adding that it "will be fun to be part of the 25th anniversary celebrations of the tournament."