Mazher, also known as the Fake Sheikh, was working for The Sun when he claimed Tulisa, 27, said she could ‘sort him out’ with £870 worth of cocaine.
The case collapsed in June last year when the judge revealed he had ‘strong grounds to believe’ Mazher had lied.
Witness Alan Smith was also charged by the Crime Prosecution Service (CPS).
Nick Vamos, deputy head of special crime, saying the ‘decision comes after it was alleged Mr Smith agreed with Mr Mahmood to change his statement to police as part of a trial in July 2014, and that Mr Mahmood then misled the court.”
Mazher has continued to deny the charges. In a statement released through his lawyers, he said: “I am deeply disappointed that, after a totally unjustified delay, the Crown Prosecution Service have today informed me that they have decided to charge me with conspiracy to pervert the course of justice.”
Following the collapse of the case, former N-Dubz singer Tulisa insisted that she has never been involved with drugs and Mazher had convinced her she was auditioning for a film part.
In a statement, Tulisa said: “Let me be perfectly clear, I have never dealt drugs. I’ve never been involved with taking or dealing cocaine. This whole case was a horrific and disgusting entrapment by Mahmood and The Sun on Sunday newspaper.”
Mazher and Alan Smith are set to appear at Westminster Magistrates Court on 30 October.