The Brazilian's bonus incentivised deal also commits the 24-year-old to learning the local Catalan language.
A complicated web of contracts negotiated to complete Neymar's signing from Santos in 2013 has landed Barcelona, the player and his father in trouble with the Spanish and Brazilian authorities over accusations of tax fraud.
The controversy over the transfer led Barça to already make certain figures from Neymar's playing contract public in a bid for transparency in 2014.
A copy of the full contract shows Barça will have to make up the difference should the player not make at least €45.9 million between his signing bonus, salary and a series of performance related bonuses.
Barca paid an initial signing-on fee of €8.5 million on top of a basic salary of five million euros a season.
A treble of Champions League, La Liga and Copa del Rey last season netted Neymar a €1.7 million bonus, whilst he will earn an extra €425,000 if he can unseat teammate Lionel Messi to win the Ballon d'Or during his time at Barça.
The Catalan giants have been in prolonged negotiations with Neymar's father over extending his deal beyond 2018 with Paris Saint-Germain and Manchester United reportedly willing to pay his €190 million buyout clause.