The subscription model will apply outside the US and the app will not carry advertising. In the UK pricing regime a year's access will cost £3.99, while pricing in other countries is to be confirmed.
A US version will be free and will feature advertising. The reasoning is understood to be that the majority of rival apps are free in the US.
The app is intended to replace the current Guardian app, which will initially continue to work for existing users but will be phased out over time.
It follows Media Week revealing last month that .
The new app is expected to hit the Apple iTunes store before the end of the year and improve on the features available in the current app.
The current app was launched in December and has been downloaded around 205,000 times globally.
Today the company released a new version of its ad-funded mobile site at .
The Guardian's iPad app remains in development and no decision has yet been made on pricing.
Last week the Daily Mail released its first iPhone app. MailOnline is free for an initial 60-day period, after which users are required to pay either £4.99 for six months and £8.99 for one year.