The deal was announced by the Portuguese club late on Thursday night, with the Brazilian to move to London for the 2020/21 campaign pending a medical test and the agreement of personal terms.
Spurs will pay a €3 million euro loan fee and have the option of buying the 25-year-old for €45 million at the end of the season.
An official statement from Benfica read: “Sport Lisboa e Benfica – Futebol, SAD informed the Securities Market Commission (CMVM) that it reached an agreement with Tottenham Hotspur for the loan of player Carlos Vinícius until the end of the 2020/21 sports season for an amount of 3 millions of euros.
“The said agreement, communicated at 11:56 pm on Thursday, includes a purchase option clause in the amount of 45 million euros, to which, if exercised, the amount paid for the loan will be deducted.
“The agreement is dependent on the signing of the striker’s sports work contract with Tottenham Hotspur.”
Vinicius’ pending move means Spurs finally have another striker on their books to ease the workload on Harry Kane, something they have been without since Fernando Llorente left the club last summer.
Pierre-Emile Hojbjerg (£20m from Southampton)Joe Hart (free transfer)Matt Doherty (£15m from Wolves)Gareth Bale (on loan from Real Madrid)Sergio Reguillon (£27m from Real Madrid)Carlos Vincius (on loan from Benfica)
Boss Jose Mourinho has been desperate to sign a striker this summer, having been unable to do so in January, and will be delighted he has secured his main target.
It is understood Spurs have been interested in Vinicius for much of the transfer window but have only been able to strike a deal after circumstances at Benfica changed.
Vinicius scored 18 goals in 32 games for Benfica last season and with strong physicality appears suited to Mourinho’s style of play.
Mourinho was asked about the deal after his side beat Maccabi Haifa 7-2 to book their place in the Europa League group stages, but he chose to remain tight-lipped.
“No, I want you to ask me that question when it’s confirmed,” he said.
“Nobody told me it’s done so I’m going to respect the situation, respect the player, respect Benfica and wait a little bit more.
“Next time we see each other maybe I’m in conditions to answer.”