The former Renault and BMW driver has been out of Formula One and full-time motor sport since a near-fatal rallying crash just before the 2011 season.
The news follows the 28-year-old's recent test in a Mercedes DTM car, raising speculation he might contest the premier German touring car series this year.
"I weighed up the different options before deciding on this programme," said Kubica after Citroen announced the news on Monday.
"I'm really pleased now to be able to return to top level racing."
The media statement said Citroen has received special dispensation from the governing FIA to install a paddle shift on the steering wheel, to make it easier for Kubica to change gear given the injuries to his once almost-severed arm.
"Robert's determination is an example to us all and we are proud to associate Citroen's image with such a resolutely positive individual," said team boss Yves Matton.