Mourinho does not want to sign the Brazilian, because he is worried it will make his other players ask for wage rise.
Spurs were one of the Premier League clubs linked with a move to sign Coutinho this summer.
The playmaker is expected to leave Barca, when he returns from his loan spell at Bayern Munich.
Bayern have decided against taking up the option of signing Coutinho on a permanent deal and Barcelona are unlikely to keep him as they are looking to bring in Lautaro Martinez, Miralem Pjanic and Neymar.
Coutinho is keen to return to England, but Spurs will not be an option for the 27-year-old, who would command a reported £240,000-per-week wages.