The Brazil forward missed the first leg against his former side, which PSG won 4-1, with a thigh injury.
Neymar returned to partial training with the squad last week and will continue to work back to fitness individually, said a PSG statement.
PSG’s on-loan Everton striker Moise Kean will also be absent as he is self-isolating because of coronavirus.
Neymar helped the French champions reach their first Champions League final last August and has scored 12 in 17 competitive fixtures this season.
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