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The Scotland centre underwent an ankle operation in the summer, but is now fit to start as one of five changes to the team that beat Harlequins last week.
Taylor will partner Alex Lozowski in the centres, with Alex Goode at fly-half and Elliott Obatoyinbo and Rotimi Segun coming into the back three.
“I know Declan (Kidney) from back home and I’m a huge admirer of his. Irish have an established group of experienced players and some real young talent coming through, particularly in the back three,” said Saracens boss Mark McCall.
“They are a very dangerous team who score tries for fun. In all matches so far they’ve had patches where they’ve been dominant and of course they beat a full-strength Exeter team recently, so we’re looking forward to the challenge.”
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