Wijnaldum, who has 30 international caps for the Netherlands, will now travel to Anfield for a medical.
The midfielder joined Newcastlein a £14.5m switch from PSV Eindhoven last summer but was unable to prevent their relegation from the Premier League.
Wijnaldum, whose situation was also being monitored by Tottenham, was Newcastle's leading scorer last season with 11 goals, four of them in a 6-2 league demolition of Norwich, although his form was patchy and he was unable to help the club retain its top-flight status following the appointment of Rafael Benitez as manager.
Everton had also been interested in Wijnaldum - with manager Ronald Koeman a big admirer of the player - but no bid has materialised from Goodison Park.
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