Raikkonen becomes the seventh driver known to have contracted the virus following Lewis Hamilton, Lando Norris, Sergio Perez, Charles Leclerc, Lance Stroll and Pierre Gasly.
Polish driver Kubica, 36, has taken part in three practice sessions for Alfa Romeo this season.
An F1 spokesperson said: “The FIA, Formula One and Alfa Romeo Racing can today confirm that during onsite PCR testing for the Dutch Grand Prix, Kimi Raikkonen has tested positive for Covid-19.
“In accordance with Covid-19 protocols he will take no further part in this event. All contacts have been declared.
“The procedures set out by the FIA and Formula One will ensure no wider impact on the Dutch Grand Prix.”