PSG will not offer Neymar a new deal as they believe he is already leaving according to Sport.
The Brazilian's contract expires in June 2022 and the Ligue 1 champions do not believe there is a rush to extend his current deal.
The 27-year-old has expressed his desire to leave Paris which has greatly cooled the relationship between both parties.
So much so that sports director Leonardo insists he will not devote any effort to renew Neymar's contract.
PSG will also have a greater margin to renew other team members Verratti and Mbappe.
Neymar currently earns £537,000 a week after tax so will free up funds elsewhere should he leave in the summer.