The England international has yet to feature under new boss Mauricio Pochettino, with Spurs forced to send the defender for an operation after the injury persisted.
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"The England right-back's pre-season preparations were disrupted by the abdominal injury and the decision to have surgery was taken following further medical assessment by specialists."
Tottenham had initially been optimistic that Walker would be able to shake off the injury without resorting to surgery. No date has been given for his return to action.
"Kyle is good some days, on other days he has a bad feeling," said Pochettino in August. "We believe he may recover soon, but we need to be calm with him because it is an injury that he has had for five months."
Eric Dier has filled in for Walker during the 24-year-old's absence from the first team after the club's other right-back, Kyle Naughton, got sent off against West Ham in the first half of the opening game of the season.
The north Londoners also agreed a deal to sign right-back DeAndre Yedlin from Seattle Sounders over the summer, who will link up with the squad in January.