PSG are set to meet Barcelona's release clause of 198m pounds (222million Euro) and smash the earlier transfer record held by Paul Pogba, who cost Manchester United 89m pounds.
Neymar cost Barcelona 48.6 million pounds, and Barcelona will earn a hefty profit from the sale of the Brazilian forward.
His representative Wagner Ribeiro, who on Wednesday tweeted he was in Paris, said last year that his client had been offered a tax-free £650,000 a week to sign for the French club.
Neymar Jr arrived at the team's training ground on Wednesday to tell his teammates there that he is moving to French team Paris Saint Germain, Catalan radio RAC1 has reported.
Barcelona tweeted that the forward missed the training session after coach's permission. The coach has given him time to sort out his future, according to reports.
In another twitter posting restricted to the sports press, the club said he was leaving but gave no further details. That tweet was confirmed to Reuters by a spokeswomen.
Neymar has been active on social media, sharing an excerpt from the New Testament (Philippians 4:11) on Instagram which said "I am not saying this because I am in need, for I have learned to be content whatever the circumstances.
"I know what it is to be in need, and I know what it is to have plenty. I have learned the secret of being content ...whether living in plenty or in want."
A PSG spokesman declined to comment.
Neymar landed back in Barcelona on Tuesday evening, avoiding making any comment on the ongoing speculation about a possible world record transfer to Paris Saint-Germain.
The 25-year-old Barcelona forward was travelling back from China and had earlier posted a video on social media apparently from Dubai airport, amid suggestions that he could have been bound for Paris.
(With inputs from Reuters)
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