What you need:

    A copy of Grand Theft Auto V on PC.
    Previous Grand Theft Auto Online character and eligible progression data on PlayStation®3, PlayStation®4, Xbox 360 or Xbox One.
    A Rockstar Games Social Club account. If you do not already have a Social Club account, you will need to create a new one as part of the PC installation process. Click here for more info on creating an account.
    A PlayStation Network or Xbox Live account
    If transferring from Xbox 360 or Xbox One, your Social Club account will need to be linked to the Xbox Live account used while playing GTA Online.
    If transferring from PlayStation®3 or PlayStation®4, your Social Club account will need to be linked to the PlayStation®Network account used while playing GTA Online.
    If you still need to link your Social Club account to your console account(s), please click here for more information.

How to transfer your previous Grand Theft Auto Online character and progression data to PC:

    Start Grand Theft Auto V on PC and log into the Social Club.
    Enter GTA Online via the Character Select Wheel or the Pause Menu.
    You will be given the option to transfer your previous GTA Online character and progression data, along with the opportunity to change your character’s appearance again. If you wish to complete the transfer later, you can return to this option via the Online section of the Pause Menu.
    Once you have chosen to transfer your previous character and progression data, the transferrable in-game money, RP and Rank of all previous characters will be displayed. These are the characters that will be transferred to PC. If you have previous character and progression data on multiple systems, you will be prompted to select one set of data. You can only transfer one set of character and progression data for your Social Club account on PC.
    Once the transfer has completed, you will be prompted to choose a character and enter GTA Online.

Please note:

    Any existing PC GTA Online character and progression data will be replaced by your previous character and progression data during the transfer, except for any existing in-game money, which will be combined with your transferred balance.
    All earned in-game money will transfer. Purchased in-game money that has not yet been spent will not transfer to PC.
    You will still be able to play with your existing characters on PlayStation®3, PlayStation®4, Xbox 360 or Xbox One however any progress made with versions of the characters on those systems after a transfer will remain on the those systems only.
    You can only transfer a set of character and progression data from PlayStation®3, PlayStation®4, Xbox 360 or Xbox One once.