The 30-year-old Australian has struggled with a litany of foot, knee and wrist injuries in recent years and has gone 1-4 in the five singles matches he has played this season.
Kyrgios produced the best season of his career in 2022 during which he reached that season's Wimbledon final and the quarter-final in New York before injuries took a toll.
He played just one match in 2023 and missed all of 2024 and has not played a singles match this year since losing in the second round at Miami in March.
Kyrgios will be replaced in the draw by a Lucky Loser.
The singles tournaments at the year's final Grand Slam begin on Sunday.