The 28-year-old, who won the Bundesliga title with Leverkusen last season, is out of contract in the summer of 2025 and revealed last month that he will not be extending his deal with Xabi Alonso's side as he is keen to embark on a fresh challenge.
"My decision is just as clear as it was before. I will not be extending my contract," Tah said in an interview with Suddeutsche Zeitung. "I still have a contract until 2025, and until then I will give everything for Leverkusen.
"I didn't want to leave Leverkusen because I don't feel comfortable there. Quite the opposite. The love I feel for this club will never go away.
"A football career is short, and that's why it's always been my idea to get everything out of it that's possible, to take all the experience with me, and in the summer I just had the feeling that it was time to look at something new - right after our extremely successful last season."
Real Madrid join race for in-demand Tah
A summer exit ultimately failed to materialise for Tah, but the defender will be able to negotiate pre-contract agreements with foreign club from January, or Leverkusen could push to sell the defender in the winter to ensure they avoid losing him for free.
Recent reports have claimed that Liverpool are set to battle with fellow Premier League clubs Manchester United, Chelsea and Tottenham Hotspur for Tah's signature.
However, Spanish news outlet Sport claims that Barcelona and Bayern Munich are currently leading the race to sign Tah next year.
The report also states that Real Madrid are the latest club to enter the race for Tah and 'have meddled in the bid' for his services.
Tah one of several names on Real Madrid's defender shortlist
Real Madrid are believed to be actively in pursuit of a new central defender after they failed to recruit a replacement for long-serving Spaniard Nacho Fernandez, who joined Saudi side Al-Qadsiah in the summer.
Los Blancos have history with signing defenders on free transfers, as two of their three first-team centre-backs - Antonio Rudiger and David Alaba - both joined the club after their contracts at Chelsea and Bayern respectively expired.
Eder Militao is another centre-back option at Carlo Ancelotti's disposal, but they are light in that department and a host of names, including Tah, have been linked with a potential move to the Santiago Bernabeu.
Arsenal's William Saliba has allegedly been identified as Real Madrid's 'top priority' transfer target for next summer and talks with the player's entourage are said to have already taken place.
The likes of Tottenham Hotspur's Cristian Romero, Benfica's Antonio Silva, Ajax's Jorrel Hato and Sporting Lisbon's Goncalo Inacio have also been linked with the Spanish giants.
Ancelotti's side were keen to sign French teenager Leny Yoro a few months ago, but they were beaten by Man United in the race for his signature.