Gundogan scored twice against Tottenham on Saturday to bring his tally to eight goals in his last seven Premier League games, before being forced off through injury late on.
Pep Guardiola said after the game that “if he is fit, he’s going to play” – but the German is not risked with De Bruyne fit enough for the bench.
The Belgian has not featured since January 20, but returned to full training this week and is feeling “much, much better,” Guardiola said on Tuesday.
Elsewhere, City captain Fernandinho is also among the subs after injury, though Nathan Ake is still out with a muscle injury.
Gabriel Jesus starts up front, supported by both Riyad Mahrez and Raheem Sterling.
In midfield, Bernardo Silva and Rodri start again. Ruben Dias comes back into the defence after being an unused substitute against Tottenham.
Man City XI: Ederson, Walker, Dias, Laporte, Joao Cancelo, Bernardo Silva, Rodri, Foden, Mahrez, Gabriel Jesus, Sterling
Subs: Stones, Aguero, Zinchenko, Steffen, De Bruyne, Torres, Mendy, Fernandinho, Garcia
Everton XI: Pickford, Mina, Keane, Holgate, Godfrey, Davies, Doucoure, Digne, Sigurdsson, Iwobi, Richarlison
Subs: Delph, King, Nkounkou, Rodriguez, Bernard, Andre Gomes, Coleman, Olsen, Onyango