The 50-year-old is working with Dexter producer Clyde Phillips on the new show, which is about an atheist who goes to heaven after his death.
Speaking on his blog, he said: 'Dexter has consistently been my favourite show of the last five years. When I first saw Clyde's name all over it I knew I had to work with him one day.'
He added: 'I found out he was also a fan of my work and we then became friends on email and through short conversations on various red carpets.
'We finally started working on an idea this year and really hit it off. I am so excited about this project.'
Gervais is currently working with Harry Potter star Warwick Davis on new show Life's Too Short.