The comedian and actor tweeted a photo of his grinning face on a Golden Globes poster, which announced 'He's Back'.
Gervais, who last hosted the awards ceremony 2012, said: "Don't tell Trump, but this foreigner just stole a top job from two Americans."
The comment is an obvious dig at the Republican presidential candidate's strict immigration policies.
Earlier this month, Trump said he wanted to close US borders to Muslims - a position that has led to more than 560,000 British people signing a petition to ban him from the UK.
A host of celebrities and politicians have spoken out against Trump's comments, which came in the wake of the San Bernardino shootings.
Last night, Jimmy Kimmel accused Trump of being "un-American" due to his policies of discriminating against people entering the US because of their religion.
Gervais took the poster of his latest appointment as a prime opportunity to mock the presidential hopeful.
It will be four years since Gervais last hosted the Golden Globes.
The 54-year-old writer and director hosted the show three times and was known for his ruthless - and hilarious - takedown of celebrity egos, which left many Hollywood A-listers visibly unsettled during the ceremony.
Tina Fey and Amy Poehler are the two Americans who Gervais "stole a top job from".
The duo presented three Golden Globe ceremonies from 2013 to 2015.
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