Kovac was sacked by Bayern in the wake of a 5-1 defeat to Eintracht Frankfurt on Sunday (AEDT) – its heaviest Bundesliga loss since April 2009.
Hansi Flick has taken over on an interim basis, with Jose Mourinho, Massimiliano Allegri, Erik ten Hag and Ralf Rangnick all linked to the permanent post.
Sky Deutschland reported Bayern had made contact with Tuchel about taking the role, before L'Equipe claimed later on Tuesday that he had turn down their advances.
Asked about the rumours at a news conference to preview PSG's Champions League clash with Club Brugge, Tuchel said: "It doesn't interest me because I am the PSG coach right now.
"I have a contract for this season and last time I checked I have seen that I have a contract for the next season as well. I can't think of another club for one minute."
PSG claimed a 5-0 win in the previous meeting of the teams two weeks ago and will advance to the last 16 of the Champions League if they beat the Belgian side again on Wednesday.
Asked if the match at the Parc des Princes was like a final due to progression being within reach, Tuchel replied: "I don't think so. It's just a consequence of our performance.
"We had problems against Brugge with a very high press. They were aggressive and played very high. We needed time to adapt.
"In the end it was a deserved victory with five goals, but it was complicated for a long time. We have prepared tactically to be ready for every situation. If we are able to do that well, to show our mentality, we can win and the consequence is we will qualify.
"But we can only control our performance. Brugge are not always very structured, sometimes their game is a bit crazy and you have to play with precision and calm."
PSG head into the game following a shock 2-1 reverse at Dijon in Ligue 1 on Friday and Tuchel opted to take his time before going over the result with his team.
"It was necessary to take two days and then talk with the players about our tactics, the mentality, the way we started," he added.
"We hate to lose, we are not used to losing. We are competitors but we are also a team that can lose on a Friday night against Dijon.
"It was necessary to talk about it again and to criticise it. It's the responsibility of myself and the players."