Nekounam, who has two years left on his deal at Osasuna, will reunite with his former coach Majid Jalali.
Nekounam and Jalali have worked together in Pas football team.
Nekounam retired from Team Melli in April after winning 151 caps in an international career that took him to two World Cups in 2006 and 2014.
The 34-year-old midfielder had also linked to a summer move to Esteghlal but two parties didn’t reach an agreement.