The 21-year-old has signed on a season long loan with an option to buy next season.
It is believed that Aurier has signed on loan initially to help the Parisians comply with Financial Fair Play regulations.
Despite his young age, Aurier was named in the Ligue 1 team of the season last campaign and was one of the few bright sparks in an otherwise disappointing World Cup campaign for the Ivory Coast.
Aurier had been heavily linked with Arsenal all summer but will instead remain in French football.
"To play for Paris Saint-Germain, with the exceptional players this club has, is a dream come true," said Aurier.
"I will give my maximum to help the club reach the summits. After taking part in the World Cup for the first time, I am having a fantastic summer. I would like to thank the club for the confidence they have shown in me."
"Serge Aurier, one of the most promising young players in world football, courted by the biggest clubs, has chosen Paris Saint-Germain to continue to shine on the European stage. We are delighted to welcome this young player into our team," added Paris Saint-Germain president Nasser Al-Khelaifi.
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- Paris Saint-Germain