The Swede is currently serving a three-match ban for elbowing Tyrone Mings against Bournemouth, but that suspension only applies to domestic fixtures.
Marcus Rashford, who was called up into the England squad by Gareth Southgate earlier in the day, will start on the bench while Sergio Romero is named in goal by Jose Mourinho.
Eric Bailly also returns after serving a suspension for his red card in United's 1-0 win over Saint-Etienne in the last round.
The score was 1-1 in the first leg of the clash.
Read the full article on eurosport.co.uk: Ibrahimovic starts for United against Rostov, Rashford on bench