The Toffees are looking to rebuild their side ahead of next season after a fairly frustrating season by their standards and this will entail releasing a number of under-performing and fringe players as they look to build a stronger side under the leadership of Marco Silva.
Though the current contract of Mirallas runs till the summer of 2020, he struggled for regular game time during the first half of last season and spent the second half of the season on loan with Olympiacos.
The 30-year-old ultimately ended up missing out on selection for the 23-man Belgian World Cups squad.
Mirallas and his representatives are set to hold talks with new Everton director of football Marcel Brands during the coming weeks over his future.
However, it looks very likely that he will end up leaving and it would be very surprising if the club does decide to keep him.
His time with the Belgium national team could be over and he is no longer the player that he was a couple of years ago.
At least a move to either one of these regions could allow him to once again enjoy football while pocketing a decent sum of money at the same time.