Low has previously worked under Paul Hartley while at Alloa and will be the third pre-contract signing to join in the summer. He will sign a three-year deal.
Aberdeen boss Derek McInnes commented on Low’s departure on the club’s official website: "The option to sign an extended contract with a fellow Premiership club was one which Nicky felt he couldn't turn down.
"He's at an important stage in his career. I'd like to thank him for his efforts during my time with the club."