The 33-year-old had a medical with the Premier League club on Monday and will join on a free transfer on 1 July when his contract with Inter expires.
Perisic worked with Antonio Conte when the Spurs boss led Inter to the 2020-21 Serie A title.
He said: "It is a privilege to work with a coach like this. I am really happy to see him again."
Perisic played 49 times and scored 10 goals this season in all competitions as Inter won the Coppa Italia.
The Croatia international is Tottenham's first signing of the summer, with Southampton goalkeeper Fraser Forster also expected to join the north London club.
"I am really excited to start with the Spurs family," added Perisic.
"I was watching the last two of three games and, after the victory against Arsenal, it was obvious Tottenham would be in the Champions League - and it was also good for me because I want to play in the best games.
"I like to work a lot, I like to work for the team. I can play several positions in the system that Tottenham are playing now and I will also bring a lot of experience because I used to play for a lot of great clubs. I can't wait to start to play and to train and to do my best."
-- Courtesy of BBC Sport