The 21-year-old chose Stuart McCall's side over Peter Jackson's Lincoln and has agreed a two-year deal, subject to passing a medical.
The Bantams have been chasing Evans all summer and McCall believes the experience of fellow striker Peter Thorne will help develop the player, who scored 13 times last season.
McCall told the Telegraph and Argus: "Gareth is a really good signing with a lot of promise and I'm delighted the club have come to an agreement with Macclesfield. I know he had a choice of clubs to go to but once he'd come down to the ground that virtually made his mind up.
"He's at a great age and has a lot of ability. He's decent in the air, can run the channels, holds the ball up well and has good energy.
"No disrespect to Macclesfield but he got 13 goals last season playing in a struggling side.
"He played on the left and right as well as central striker so the stats can be misleading but he wants to play up front in a two and that's how we see him.
"We finished third top scorers last season and do create lots of chances, so hopefully his goal ratio will improve. And if he's playing up there with Thorney, he can do his running!"