The latest edition of the French satirical magazine depicts Mohammed with a tear in his eye, holding a “Je suis Charlie” sign. Above it are the words, “All is forgiven”.
It follows the magazine’s HQ being raided last week by extremists, who killed 12 people.
Meanwhile, across town, French MPs will gather for the first time since the attack.
In Israel, the funerals will be held for four Jewish victims of a separate Paris shooting by an Islamist gunman.
A total of 17 people were killed in three days of terror attacks in the French capital last week.
Three million copies of Wednesday’s edition are being printed, an increase from usual 60,000 that are sold.
Charlie Hebdo’s lawyer Richard Malka told France Info radio: “We will not give in. The spirit of ‘I am Charlie’ means the right to blaspheme.”
Survivors of the massacre also refuse to apologise for the new cover, and have been working on the magazine from the offices of the French daily newspaper Liberation.
Five of Charlie Hebdo’s cartoonists – including the editor – were killed in the attack.
The new edition will be created “only by people from Charlie Hebdo”, its financial director, Eric Portheault, told AFP news agency.