The Bayern Munich forward has not appeared for his country since their defeat by Italy in the semi-finals of Euro 2012.
But, after recalling him to his 23-man squad to face France next Wednesday in an international friendly, Low is sure the 27-year-old will be able to demonstrate once again his qualities at the highest level.
"I am convinced that, given his qualities and his experience, he will be able to prove himself again at the highest international level," Low was quoted saying on Fifa.com.
"Mario Gomez is back in a good physical condition after his long injury. Like Miroslav Klose, he has everything needed to put our philosophy into practice in the centre forward's role."
The German boss has also revealed that Rene Adler will start in place of Manuel Neuer after his impressive performances for Hamburg this season.
"Rene played an excellent first half of the season in the Bundesliga," Low continued. "After returning to our squad to face the Netherlands, he has now earned the chance to prove himself against France.
"In March, we will then put our faith in Manuel Neuer again for the decisive World Cup qualifying games. He is still our clear number one."
Despite it being a friendly, Low is convinced that a re-emerging France side will pose stern opposition when the two nations clash in Paris.
"France are on their way back to their former best and, for me, they are among the best in the world," Low said.
"They impressed me a lot in their last two away games against Spain and Italy and you can clearly identify the signature of their coach Didier Deschamps. I rate him very highly since he loves quick, attacking football, just like I do."