Ta Bi makes the move after spending part of this season on-loan with Hapoel Petah Tikva.
Ta Bi has signed a deal with Sunderland to 2030.
"Playing in the Premier League has always been a dream of mine and I'm incredibly excited for what's ahead," Ta Bi said. "I know there's still plenty of work to do and pushing myself every day and improving is something I'm fully committed to.
"We have some special things ahead of us at Sunderland and I'm looking forward to taking this journey together."
Sporting director Krisjaan Speakman added: "He's a dynamic and explosive wide player who enjoys attacking duels, predominantly from the right side, he is a player with high potential and we will integrate him patiently into our club.
"We believe in the player and we believe in our approach to developing talent, so we are looking forward to starting the journey with him and I'm sure our supporters will also enjoy the attributes he brings to our team."