The Icelandic midfielder arrived at White Hart Lane from Swansea City in July 2012 for nearly £9m.
Spurs have struggled this season while Liverpool have thrived, but Sigurdsson believes that he made the right decision to join the North London club.
When asked if he regrets turning down the Merseysiders, the 24-year-old told the Evening Standard: "People have asked me that, but at the time I was really happy to come to Tottenham, and I still am.
"I'm really enjoying it. It's a fantastic club and in the last couple of seasons we've shown the ambition to become better. Hopefully in the next couple of years it will be really good."
Tottenham make the trip to Anfield on Sunday to face Liverpool in the Premier League.