The Brazil international converted from the penalty spot on the hour mark at the Parc des Princes to cancel out Ignatius Ganago's opener early in the second half.
Angel Di Maria charged into the opposition box and was felled by Patrick Burner, gifting Neymar a goal from 12 yards as he rolled the ball past Walter Benitez.
Having fired blanks in the league games against Monaco and Montpellier, either side of scoring in the Coupe de France final clash with Rennes - which PSG lost on penalties - Neymar now has two goals in four matches since returning from a three-month lay-off with a foot injury.
It takes him to 50 goals overall for the French champions since joining from Barcelona in a record-breaking move in August 2017.
Neymar, who found the back of the net 105 times in four full seasons with Barca, is reportedly facing a ban of between three and eight matches for allegedly punching a fan following his side's cup final defeat to Rennes last week.