The 34-year-old has 18 months remaining on his deal at White Hart Lane and has insisted that he will see that out before moving on.
"I believe I can play on for another season and after that I will decide on USA or Qatar," he told French TV station TF1.
"The MLS was interesting before and I spoke with Titi (Thierry Henry, who plays for New York Red Bulls) but I still wasn't sure. During this time, PSG made an offer, but I rejected it because of my family."
Gallas joined Spurs in 2010 on a free transfer from Arsenal.