The wantaway Manchester City striker is currently on a lucrative deal at the Etihad Stadium and Leonardo has suggested that PSG could struggle to match his contract financially.
"Tevez has a great contract with Manchester City and it's a difficult situation to deal with," Leonardo told Le Parisien.
"He has a good relationship with Ancelotti. He really believes that here, we can do things. But after, there are contractual issues.
"It is true that with a player like Tevez, we know that we must make sacrifices."
Tevez has also been linked with a move to Italian rivals Inter and AC Milan.