The Brazil international, who played and scored in Wednesday's Coupe de la Ligue victory over Amiens, will not travel to the Stade de la Beaujoire.
PSG confirmed their team squad for the Ligue 1 encounter and Neymar was a notable absentee, alongside Javier Pastore.
The club later revealed that the 25-year-old was sidelined with costal cartilage pain, an issue which affects the rib cage.
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Neymar has scored 11 league goals for PSG in just 14 games so far, and has scored 20 times in all competitions for the club since his world-record move from Barcelona in the summer.