The 33-year-old Zaha, who won two caps for England before switching international allegiance, has not played for the Ivorians for three years, having been dropped ahead of the last Cup of Nations which the Ivorians won at home.
Coach Emerse Fae said on Tuesday he had been talking with Zaha, now playing for Charlotte in Major League Soccer, "for several months," after feeling he needed to bolster the team’s attack.
"We saw that we need experienced players. In Zaha's case, his ability to beat defenders and his current form worked in his favour," Fae said when he made his announcement on Ivorian television.
Also recalled is 34-year-old midfielder Jean-Michael Seri, previously at Fulham and Hull City and now playing in Slovenia, who has been sidelined with a long-term injury and not played for the national team since October last year.
Dropped from the squad are Simon Adingra, one of the heroes of their success two years ago, and fellow attacker Nicolas Pepe while injury rules out defender Wilfried Singo.
"Simon has faced fierce competition for his position. He's struggling to earn a starting spot (at his club Sunderland). We had to do without his qualities when making our selection," the coach added.
The Ivorians begin the defence of their African crown with a Group F clash against Mozambique in Marrakech on December 24. They also take on Cameroon and Gabon in their group.
Squad
Goalkeepers: Yahia Fofana (Rizespor), Mohamed Kone (Charleroi), Alban Lafont (Panathinaikos)
Defenders: Emmanuel Agbadou (Wolverhampton Wanderers), Willy Bolly (Nottingham Forest), Ousmane Diomande (Sporting Lisbon), Guela Doue (Racing Strasbourg), Jean-Philippe Gbamin (Metz), Jean-Ghislain Konan (Gil Vicente), Odilon Kossounou (Atalanta), Evan Ndicka (Roma), Christopher Operi (Basaksehir), Armel Zohouri (Iberia 1999)
Midfielders: Seko Fofana (Stade Rennais), Christ Oulai (Trabzonspor), Franck Kessie (Al Ahli), Ibrahim Sangare (Nottingham Forest), Jean-Michael Seri (NK Maribor)
Forwards: Vakoun Bayo (Udinese), Oumar Diakite (Cercle Bruges), Amad Diallo (Manchester United), Yvan Diomande (RB Leipzig), Sebastien Haller (FC Utrecht), Jean-Philippe Krasso (Paris FC), Bazoumana Toure (Hoffenheim), Wilfried Zaha (Charlotte)