The 30-year-old singer has been signed up to perform at the 51st Super Bowl at NRG Stadium in Houston, Texas, on February 5, 2017, one year after she sang the American National Anthem at the annual NFL event, Us Weekly reports.
Gaga will follow in the footsteps of Coldplay, Beyoncé, Bruno Mars and Katy Perry, who have all recently headlined the halftime show.
Adele recently revealed that she was offered the 2017 slot but turned it down.
Speaking during her concert in Los Angeles in August, Adele said: "First of all, I'm not doing the Super Bowl. I mean, come on, that show is not about music. And I don't really - I can't dance or anything like that. They were very kind, they did ask me, but I said no."
It was previously claimed that show bosses were desperate to sign Adele up for the show.
A source said: "There is nobody bigger in the world than Adele right now and they are doing absolutely everything they can to try to persuade her to sign up.
"She's sold out every date on her tour, everyone wants a piece of her and they know they can bank on her bringing in the viewers."
However, no doubt Gaga will be thrilled to replace her as she revealed that singing the National Anthem at the 2016 show was a career and personal highlight.
She said: "This is one of the highest honours of my career. I get a chance to sing for all the athletes - who have been working so hard their whole lives for this moment - the coaches, as well as the fans in the stands who are waiting for this moment. I think it marks what being an American is all about."