The 20-year-old Haaland has scored 37 goals and recorded 11 assists in all competitions this season and has been linked with a move to several top European sides, with his agent Mino Raiola meeting with officials from various clubs.
Kahn, who is to take over as club CEO when Karl-Heinz Rummenigge leaves at the end of the year, said the financial impact of the Covid-19 pandemic means Bayern are unable to sign Norway forward.
“Sorry, but those who are talking about (Haaland’s transfer) still haven’t understood the situation,” Kahn told German newspaper Bild.
“A transfer estimated at more than €100 million is absolutely unthinkable for Bayern at the moment.”
Kahn said the form of Robert Lewandowski, who has scored 39 league goals this season, means Bayern do not have to make a move for Haaland anyway.
The 32-year-old Polish striker is within touching distance of Gerd Mueller’s all-time record of 40 league goals in a season, set in the 1971/72 campaign. Bayern have two league games left to play.
“Robert still has a two-year contract here. His performances cannot be questioned,” Kahn added.
“He can keep his level for a few more years. That’s enough reason not to think of Haaland.”