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Rekik has struggled to break into the first team at the Etihad Stadium and spent time on loan at Portsmouth and Blackburn Rovers.
His latest move away from City came in the past two campaigns when he was loaned to PSV, helping them win the Eredivisie title last season.
The 20-year-old made 54 league appearances for Philip Cocu‘s side during his two-year spell, but rather than returning to the Premier League, he is set for Ligue 1.
Marseille – who finished fourth despite leading the way for much of the 2014-15 campaign – confirmed the details of his move had been agreed in principal, with Rekik set for a medical to complete the switch.