The 20-year-old has committed his future to Santos until the summer of 2014 and Villas-Boas says that the player has already chosen his next destination.
"I think that the Neymar matter is closed and locked in a safe," the Portuguese coach told reporters at the Laureus World Sports Awards ceremony.
"He has decided his future and no one knows where he will go. Unfortunately, he will not come to us.
"What I can say is that there is a lot of talent in Brazil and it is positive that these young players are staying in their country. There has been a change in the way that the Brazilian player perceives the Brasileirao and that is important for the growth of the competition.
"Neymar, Lucas and Ganso reflect that change."
Last month, Barcelona president Sandro Rosell hinted that the club could try to sign Neymar in 2014.
The Brazil international turned down a move to Chelsea in 2010 as he felt it was too early to leave his homeland.
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