The Brazilian star has been regularly linked with a return to the Nou Camp though PSG's £175million asking price was likely to prove a stumbling block.
However, Monday's edition of Mundo Deportivo reports that Neymar is determined to force through his return to Catalonia and will make a financial sacrifice.
Neymar earns £600,000-a-week under his current contract at PSG but, according to the report, is willing to reduce this to £300,000-a-week back at Barcelona.
It comes despite Neymar being one of the players who rejected planned wage cuts at PSG amid the coronavirus crisis.
Back in November, the 28-year-old, who cost a world record £198m when PSG signed him from Barcelona in 2017, rejected a new contract offer worth £90m to stay at the Parc des Princes.
His existing deal runs until 2022 and this offer would have tied him to PSG until 2025 but Neymar appears set on returning to Barcelona.
Mundo report that PSG could reduce their asking price to around £132m in the coming days now the player has made clear he doesn't want to stay beyond this summer.
Barcelona are open to bringing Neymar back but also want to sign Inter Milan's Argentine striker Lautaro Martinez, who has a £98m release clause.
And while Barcelona have previously been bullish about their ability to sign both players, the financial impact of the Covid-19 shutdown, which has already seen their squad accept a 70 per cent pay cut, may mean it is no longer possible.
Reports over the weekend suggested that Barcelona have already lost £124m as a result of the coronavirus crisis.
Neymar has enjoyed a fine season for PSG, scoring 18 goals and contributing 10 assists in 22 matches across all competitions.
They have been awarded the title following the cancellation of the Ligue 1 season amid the coronavirus pandemic and had made it into the quarter-finals of the Champions League, should the competition resume later in the year.
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