The deal for the 24-year-old, reported to be around 25 million euros (23.34 million pounds), had been in doubt because a criminal conviction had delayed Aurier's work permit application.
The attack-minded Aurier will be a natural replacement for England right back Kyle Walker who Tottenham sold to Manchester City for 50 million pounds in July.
"This is a huge and exciting opportunity at a massive football club and I am determined to prove myself," Aurier, who was denied access to England last year when PSG played Arsenal in the Champions League, said on the Tottenham website.
"This is a fresh start for me. I am determined to prove myself as a professional both on and off the pitch."
Aurier began his career with French club Lens before moving to Toulouse in 2012. He signed for PSG in 2014, initially on loan, before making the permanent move in 2015.
He went on to play 81 times for the Parisian club, winning two Ligue 1 titles and three French Cups.
Aurier has been capped 40 times by Ivory Coast and played at the 2014 World Cup finals.
Tottenham have left their recruitment late this summer but have now signed three defenders in a week with centre back Davinson Sanchez arriving for a reported club record fee of 42 million pounds from Ajax and Juan Foyth from Estudiantes.
(Reporting by Martyn Herman)
