PSG had tabled a fresh deal for Rabiot, but the academy graduate of the club is free to sign a pre-contract agreement with a foreign club from the new year.
Barca transfer chief Eric Abidal recently held talks with the player and his club and the midfielder has given the nod to play for the Catalans next season.
Rabiot has been tracked by the La Liga giants for a while and his departure will come as a big loss to the Parc des Princes outfit.
The France international who narrowly missed out of Didier Deschamps squad has played 200 times for PSG scoring 23 goals.
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