The livery of the car, named the Audi R26, features a predominantly grey colour scheme and displays the four rings of the German brand's logo in red on its rear wing and was designed to be "the most elegant and striking on the grid."
Last year's Sauber drivers Nico Hulkenberg and Gabriel Bortoleto will remain at the team in 2026 following the rebranding.
"The 2026 regulations created the perfect moment to enter Formula 1," said Italian Mattia Binotto, the project's chief.
Team principal Jonathan Wheatley added: "This car is the physical embodiment of thousands of hours of hard work from a hugely talented group of people across our facilities.
"Today, we start this journey with immense pride, but also with humility. This is just day one of a long campaign. Our mission is to embed a championship DNA into every fibre of this team.
"A culture of resilience, precision, and relentless curiosity where we stop at nothing to find performance. For everyone here, the excitement comes from this challenge: to build a team that gets stronger with every lap, every debrief, and every race. We will turn our long-term ambition into on-track reality, day by day, decision by decision."
Like the other ten F1 teams, this new car will make its track debut next week during closed-door tests at the Barcelona-Catalunya circuit.