The deal to take the 28-year-old to the DW Stadium is reported to be worth €3.5million (£2.7m).
Kone passed a medical with the Latics on Tuesday before putting the finishing touches to a move.
The highly-rated frontman burst onto the scene during his time in Holland, with productive spells at Roda JC and PSV Eindhoven seeing him net at an impressive rate.
Sevilla swooped for his services in 2007, but Kone struggled to produce his best in the Primera Liga.
Loan stints at Hannover and Levante allowed him to get back among the goals, and he found the target on 17 occasions last season.
That return was enough to catch the eye of those in the Premier League, and Wigan have won the race for his signature.
The deal represents good business for Levante, as they only exercised the right to make his loan deal permanent earlier in the summer.
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