Kyrgios had complained to the umpire about the behaviour of Anna Palus during his four-set defeat by Novak Djokovic on Centre Court.
Having just received a code violation for swearing, after a spectator called out before his second serve, Kyrgios implored umpire Renaud Lichtenstein to have the woman "who looks like she's had about 700 drinks bro" ejected.
Palus was briefly removed from the court and later explained that she had only had two drinks.
In a statement released via Knight Temple Law, which represented Palus, Kyrgios apologised for his comments, adding he had made a significant donation to charity as he looked to "make amends".
Kyrgios said: "On 10 July 2022, during the Wimbledon men's final, I told the umpire that a fan, who I now know to be Anna Palus, was distracting me during the match, believing that she was drunk.
"I accept that belief was mistaken, and I apologise. To make amends, I have donated £20,000 to the Great Ormond Street Hospital Charity, a charity chosen by Ms Palus. I will not be commenting on this matter again."
Kyrgios' surprise run to his first grand slam final was littered with controversy, featuring run-ins with umpires, line judges, the media as well as spectators.