The 29-year-old is scheduled to undergo medical tests with the Bavarians soon and will put pen to paper on a three-year deal before an official announcement.
A win in their next game against Salernitana on April 29 will see them crowned champions once again with six matches to spare.
The Super Eagles forward put Napoli upfront in the 14th minute with a header from a Khvicha Kvaratskhelia rebounded overhead kick.
Di Maria joined PSG from Manchester United in 2015 and has gone on to enjoy a stellar stint in the French capital.
The former Barcelona talisman has not been able to replicate the record-breaking performances that earned him world acclaim since his arrival at the French capital.
Ligue 1 champions Paris Saint-Germain threw away a two-goal lead for a second successive league game as Troyes battled back to earn a 2-2 draw on Sunday.
A goal by Angel Di Maria in the 22nd minute was all Argentina needed to end the 28 years trophy drought and afford Messi a first title win.
