De Bruyne will become a free player in June, after Manchester City decided not to renew his contract.
He has previously left open the possibility of playing for another club in the Premier League.
However, his affirmation after the FA Cup final has established the most important criterion.
Metro quoted De Bruyne as saying: "I have to take care of my family, children and my wife. This is not an easy process."
According to Sky Sports Italy, the 33-year-old player has reached an oral agreement with Napoli and is ready to move to Italy with his family to live.
Compared to options like Aston Villa or Chicago Fire, Napoli has the advantage of living environment and football quality.
In addition, Napoli also has a close teammate in the Belgian national team, Romelu Lukaku.
When asked if De Bruyne will be in the Maradona team in the future, the former Man United striker refused to answer, with a rather bright smile.
Chairman Aurelio De Laurentiis was still cautious when asked about the deal. We should not make any more cautious demands, we will add the most qualified people, he said.
At the age of 33, De Bruyne's form has declined at Man City, mainly due to injuries. However, his class is still there, especially through his continuous brilliance at the end of the season.
If he chooses Napoli and an environment that is not as competitive as Serie A, the Belgian midfielder's ability to shine is still highly appreciated.
