Negotiations over the four-year deal are close to completion, with the contract estimated to be worth more than ú32m.
Carlsberg will join utilities brand E.ON, which is backing the FA Cup, as the FA's top-tier sponsors, in a revamp of its commercial structure unveiled at the turn of the year. The existing FA packages expire at the end of the World Cup.
Carlsberg is likely to be joined by McDonald's on the sponsor roster, with the fast-food brand putting the finishing touches to a renewal deal for a second-tier package with responsibility for grass-roots programmes and the Community Shield.
FA commercial director Jonathan Hill said: 'We are in detailed negotiations with a number of sponsors regarding the remaining packages and will announce details in August.'