Moura arrived at Spurs' training ground on Tuesday morning to undergo a medical and finalise personal terms after PSG accepted a £25m offer for the Brazilian forward from the Premier League side.
The 25-year-old will become the first January signing made by Spurs boss Mauricio Pochettino in three years.
Moura has been at PSG since 2013, having arrived from Sao Paulo in a £38million deal, and scored 45 goals in 228 appearances for the French club.
He made 52 appearances in all competitions last season but has barely featured this term following the summer arrivals of Neymar and Kylian Mbappe.