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Kylian Mbappe is expected to be announced by Real Madrid this week and receive a signing-on bonus of just over £85m (€100m).
The 25-year-old, who scored 256 goals in 308 appearances for PSG, is set to pen a five-year contract at the Santiago Bernabeu worth £12.8m (€15m) a year after tax.
Real will pay the signing-on bonus in installments throughout his time at the club.
Real Madrid have been long-term admirers of Mbappe having tried to sign him in 2022, but the French forward committed to a new two-year deal at the Parc des Princes, which has now expired.
Mbappe refused to activate a one-year extension in his PSG contract which has allowed him to move for nothing, just six years after costing the French club £166m.
The World Cup winner has taken a pay cut to move to the Santiago Bernabeu. Mbappe was on €75m (£63.9m) gross in the final year of his PSG contract, and was also getting a €30m-a-year (£25.6m) signing-on bonus.
Mbappe’s departure has freed up at least €220m (£187.5m) of gross cost to PSG.
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