According to the Gazzetta dello Sport, Napoli are prioritising the league table first — specifically sealing second place and Champions League qualification against Lazio this week — before putting the contract on paper.
The extension would add two years to McTominay's current deal, which runs until 2028, and include a salary increase.
The Scottish midfielder joined Napoli from Manchester United in the summer of 2024 for around €30 million and was central to the club winning the Scudetto last season, finishing with 13 goals and six assists in 36 league appearances.
This season he has contributed 12 goals and four assists in 38 appearances, with his minutes rising from 2,972 to 3,161 — underscoring his growing importance both on and off the pitch.
The 29-year-old has previously rejected significant offers from the Saudi Pro League in order to remain in Italy, and his agent has held formal talks with sporting director Giovanni Manna.
Antonio Conte has built the team around him and the club is keen to remove any uncertainty before rivals can make a move. Arsenal and Tottenham have both been credited with interest in a possible return to England.