Brazilian football star Neymar will have to pay a $US1.2 million ($A1.5 million) fine for using legal manoeuvres to avoid paying taxes, a Brazilian court ruled Thursday.

The punishment amounts to two per cent of the amount Brazilian finance officials have demanded the Paris Saint-Germain striker pay in back fees. Neymar may appeal the ruling.

Prosecutors accused Neymar in 2015 of failure to pay 188.8 million real in salary earned between 2011 and 2013 during his time with FC Barcelona.

The fine brings the amount Neymar would have to repay to Brazilian officials to $US62 million ($A79 million), according to the publication UOL Esporte.