The French club offered Messi a two-year deal, thought to be worth £35m per season with add ons included.
He is to fly to France to seal the deal, which includes an option to extend it to june 2024, he is currently at the Barcelona airport ready to fly to France to finalise the deal.
Messi, his lawyers and his father, Jorge, have been in talks with PSG since Thursday.
The move will make PSG the strongest attacking force the world has seen with the likes of Neymar and Messi leading the attack.
The six-time Ballon d’Or winner will be wearing jersey number 30 but it is not confirmed yet by the club.