The 32-year-old joined the Blues on a one-year deal last August and has scored six goals in 12 Premier League appearances - including a hat-trick against Manchester United - after taking time to settle in English football.
Mourinho has been happy with the Cameroon international's contributions but notes that the forward's destiny is up to himself.
Asked by reporters if whether Eto'o would be offered a new contract, Mourinho replied: "It's not a similar situation with the boys who have history in Chelsea for a long time, so we cannot compare his situation with Frank [Lampard] and Ashley [Cole].
|3/1||Samuel Eto'o is 3/1 with Betway to score two or more goals in Chelsea v West Ham|
"He's the kind of guy that, with his career, he feels very free and comfortable to make decisions, just for himself.
"He decided to come here, play Premier League with Chelsea, [he had] never played in the Premier League, so Samuel is enjoying his career to the end. So, at the end of the season, we will see what he wants to do.
"Maybe he wants to go to Mallorca, as he promised to his son, maybe he wants to stay with us, maybe he wants to go back to Italy and finish with Inter. Samuel doesn't need titles, doesn't need money, he just needs to enjoy his life.
"He's playing well and has a good understanding with our attacking players. His contribution to the quality of the team is very high. We're happy."
The Chelsea boss was speaking prior to Wednesday's Premier League clash with West Ham, a game which he expects new signing Mohamed Salah to miss. "I think he will arrive maybe [on Wednesday] in England, but not to play," he explained.
Mourinho handed out champagne to the assembled journalists to celebrate his 51st birthday - which was on Sunday - before toasting the progress being made by his side, who are third in the Premier League.
He said: "I think we have to drink champagne because we are improving a lot - the team, the players. So the prospect of champagne in the future is good.
"We're going into a good direction. We're playing well. The results are arriving as a consequence of the team playing very good football."