The combative midfielder joined the Parc des Princes outfit from Premier League side Everton in the summer for a fee of £30million after the Toffees failed to sanction the move earlier in January.
Gueye was a consistent performer for Everton during his three-year stay with the Goodison Park outfit featuring in 99 league games.
In the 2018-19 season, the Senegal international was the second top-tackler in the English top-flight to help Marco Silva's men finish eighth on the league table.
The 29-year-old former Aston Villa man will play along with Marco Verratti and Angel Di Maria in PSG’s midfield
Gueye will hope to help his new club return to winning ways after losing 2-1 to Rennes last weekend.