France striker Dembele, who had scored in stoppage time when a nine-man PSG beat Bayern 2-0 in July, left the field after feeling discomfort in his right thigh at Lorient last week, and only played 18 minutes in Saturday's Ligue 1 match against Nice.
"We do not take risks with any players. But Ousmane Dembele is fit, he has been in every training session for the last two weeks," Luis Enrique told reporters on Monday.
"He is improving his physical fitness and he will certainly play tomorrow. I do not know for how many minutes, but he will play because he is ready to compete."
Bayern have won every single match since their loss to European champions PSG. They have won 15 competitive matches in a row, including all nine in their Bundesliga campaign.
Both Bayern and PSG have won all three of their Champions League matches so far and are equal on goal difference.
PSG are unbeaten in their last eight competitive matches and the manager is confident of extending that streak at home against the Bavarians.
"We know how difficult it will be. We are ready and motivated to win," Luis Enrique said.
"I think there will be similar situations to what we saw in the United States last summer, with lots of intensity... in front of our supporters, with the atmosphere we created every game, we're confident that we can improve our performance level to try to overcome their pressure."