Lowe scored the 90th minute equaliser that kept Guiseley in the National League on the final day of the 2016/17 season.
The 33-year-old defender has notched up 125 appearances at the Nethermoor Road club since signing from FC Halifax Town ahead of the 2014/15 campaign.
He helped the club win promotion in his first season and has been part of the squad that defied the odds to beat the drop two years running.
Guiseley manager Adam Lockwood said: ”I am delighted that Danny as our captain has signed again showing his commitment to the club and its future. He is an important signing for us.”