Messi has netted 84 goals at club and international level throughout the year, and Neymar feels the Argentina international deserves recognition for his superb displays.
"The winner will be Messi because he has had an extraordinary season," he was quoted as saying by Globoesporte.
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The Brazil international went on to discuss his future, and reiterated that he is not ready to leave his current club for Europe just yet.
"I still dream of coming to Europe, but the right moment has yet to arrive," he added. "I'm very happy here at Santos, close to my family and my friends.
"I have no plans to move for the moment, but it's not because I'm content where I am. My objective is not to be the best in the world, but instead to be happy. Happiness comes first."
Neymar is under contract with Santos until the summer of 2014.