Omri Sharon is suspected of setting up fictitious companies to conceal illegal contributions during the 1999 campaign, when his father won the chairmanship of the Likud Party and became its candidate for prime minister.
He was indicted on Sunday.
Ariel Sharon's premiership has been marred by multiple scandals over shady campaign financing and real estate deals, but the prime minister himself has escaped indictment.
Omri Sharon is a member of the Israeli parliament. He has already agreed to waive his parliamentary immunity to face the corruption charges.
Attorney-General Meni Mazuz said last month he planned to indict Omri Sharon after negotiations to reach a plea bargain broke down.