The Italian superstar announced the withdrawal on the tournament's website. "After consulting with my team, I had to make the difficult decision to withdraw from the ABN AMRO Open," said Sinner.
"My body needs time to rest after the long run in Australia.
"I have great memories of winning the title in front of a great crowd at Rotterdam Ahoy last year and hope to be there again soon. I wish Richard (Krajicek) and the whole team a great event."
Besides Sinner, world number eleven Grigor Dimitrov has also pulled out of the tournament. The Bulgarian suffered an injury during the first round of the Australian Open.
Jakub Mensik and Roberto Bautista Agut will replace Sinner and Dimitrov in Rotterdam.
The ABN AMRO Open takes place in the Dutch city of Rotterdam and will be played between 3-9 February. Top 10 players Carlos Alcaraz, Daniil Medvedev, Alex De Minaur, and Andrey Rublev are amongst the participants of the 51st edition of the tournament.