Toulouse full-back Kinghorn has joined Edinburgh wing Darcy Graham (quad tightness) in being sidelined from the team named on Thursday by Scotland coach Gregor Townsend for this weekend's first-round match in Cardiff.
Rowe's only previous cap came at Argentina in July 2022 when, on as a substitute, he featured for a mere 10 minutes before damaging his anterior cruciate ligament, an injury that kept him out of action for most of the following year.
The 25-year-old, however, has scored seven tries already for Glasgow this season.
Gifted fly-half Finn Russell will lead the team at the Principality Stadium after fellow co-captain Rory Darge failed to recover in time from a knee injury.
Former captain Jamie Ritchie starts in the back row alongside Matt Fagerson and Luke Crosbie.
Ben White returns at scrum-half after Ali Price took his place in the starting XV for the final two matches of Scotland's World Cup campaign against Romania and Ireland in France last year.
But there was no place in the matchday 23 for in-form back-row Andy Christie, who has been starring for English Premiership side Saracens so far this season.
Scotland are bidding for a first win in Cardiff for 22 years, with Townsend their fly-half when they last enjoyed success in the Welsh capital thanks to a 27-22 victory.
Scotland (15-1)
Kyle Rowe; Kyle Steyn, Huw Jones, Sione Tuipulotu, Duhan van der Merwe; Finn Russell (capt) Ben White; Matt Fagerson, Jamie Ritchie, Luke Crosbie; Scott Cummings, Richie Gray; Zander Fagerson, George Turner, Pierre Schoeman
Replacements: Ewan Ashman, Alec Hepburn, Elliot Millar-Mills, Sam Skinner, Jack Dempsey, George Horne, Ben Healy, Cameron Redpath
Coach: Gregor Townsend (SCO)
