Byron Willinger and Phil de Blasi are behind the script for the suspense movie, which is due to shoot in New York in the spring, reported Deadline.
Neeson, 63, will star as a businessman who gets stuck in the midst of a criminal conspiracy on his journey home.
The Picture Company and StudioCanal are behind the film, having steered Neeson in Unknown and Non-Stop.
Meanwhile, Neeson's movie franchise "Taken" is being turned into a TV series by NBC and will serve as a prequel to the films.
The actor won't be involved in the project, though.
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