The program, known as "Porte-Avions Nouvelle Génération" (PANG), is predicted to cost about 10.25 billion euros ($A18 billion).
The French government said the new vessel would be operational by 2038, when the Charles de Gaulle aircraft carrier is expected to retire.
Work on nuclear propulsion components began last year and the final order must be placed under the 2025 budget.
The PANG, which would be the largest warship ever built in Europe, is central to France's nuclear deterrent and a drive for greater defence autonomy amid Russia's war in Ukraine and US President Donald Trump's reluctance to support the security of European countries.
Macron was speaking to troops based at a French military base in Abu Dhabi located near the Strait of Hormuz, a crucial chokepoint for global oil flows.
The aircraft carrier will have a capacity for 30 fighter jets and 2000 sailors.
"In an age of predators, we must be strong in order to be feared, and especially strong at sea. This is why, in line with the last two military programming laws, and after a thorough and careful review, I have decided to equip France with a new aircraft carrier," Macron said.
"The decision to launch this vast program was taken this week," he said, adding that the project would boost France's industrial base, in particular small and medium-sized businesses.
Army Minister Catherine Vautrin said on X the carrier would enter operation in 2038 to replace the Charles de Gaulle, which entered service in 2001 after 15 years of planning and construction.
Some French MPs have recently suggested that the project to build a new aircraft carrier be postponed due to France's strained state finances.
France, the European Union's only nuclear power, is among the few European countries owning an aircraft carrier alongside the United Kingdom, Italy and Spain.
European capabilities remain limited compared with the United States' fleet of 11 carriers and China's three.
"The Chinese have just developed electromagnetic catapults to launch aircraft," armed forces chief Fabien Mandon told the Senate in October, adding that France will buy such systems from the United States as domestic production is not "compatible with our schedule and cost control".
with AP
