Looks like flea beetles to me. Is there tiny black bugs on your plants? I am having a flea beetle issue on my tomato plants this season as well.

Agree it looks like flea beetles. Almost impossible to kill even with commercial pesticides but in most cases they pose no real threat to established plants, only young seedlings, and are only around for a short life span in the spring. The damage they do is mostly in appearance although a few leaves may die and fall off.

Dave

I'd expect pinholes from flea beetles. Your plant leaves look more like a nutrient toxcity issue. Are new growth leaves the same or just lower leaves?

The pinholes typical of flea beetles are pretty clear to me even in the above photo and if you blow it up they are even more obvious.

Dave

Some time the pin holes are initially tiny. As the leaf grows the hole will get bigger.

But at a closer looks I see some whitish areas that there are no pin holes !!

Sey

Looks like flea beetles to me. When I worked in Houston at a large commercial nursery with 300 acres, we would see them fly over in huge swarms and we would have to try and watch them and see if and where they would land. As soon as they did, we would radio Pest Control and tell them to go get 'em! They loved Cuphea. You had to get them within minutes, because you can't sell mature plants that are full of holes. Dursban, Orthene, Malithion all worked well. Dursban would knock them down in mid flight. Oh, the good "ol days when we had chemicals that really worked.

Interesting, but it looks very close to leaf that I plucked from a plant after using double dose of micronutrients.

Barrie,

There is pinholes in OP's tomato leaves.

Barrie, your leaf has no holes, the Op's does.

The OP did say they sprayed with NEEM oil. Used improperly it too can cause leaf damage.

As for different size holes and holes that don't fully penetrate the leaf surface - flea beetles come in all sizes from hatch to full size. Different size beetles can do different degrees of damage. The clue to their presence is not fully penetrated holes but the shotgun like pattern of the spots which may or may not include penetrated holes.

Dave

Flea Beetles EAT and leave holes behind. What we see in Barrie's picture, it seems that something is sucking the juice from the leaves and that part is dying an losing color.

Could it be chemical burn ? I don't think so that chemical can do this with such a uniform spotted pattern .

Sey