De Bruyne is set to be among the contenders to claim the individual honour, having helped City move within one victory of the Premier League title.
The Belgian midfielder has scored seven goals and tallied a league-high 15 assists for Pep Guardiola's leaders this season.
Liverpool forward Salah, meanwhile, tops the Premier League's scoring charts with 29 goals – 37 in all competitions following his arrival from Roma in the off-season.
The pair will go head-to-head in the quarter-finals of the Champions League on Wednesday and De Bruyne said: "You cannot compare – it is impossible. So how do the players choose?
"Everybody has his own opinion. It depends on what people are looking for in a player.
"Salah has a remarkable goalscoring run, and he plays very well like an inside forward type of role, for me. This season he has been incredible.
"To compare us, I don't know. With the statistics how are we going to compare ourselves? It's totally different, I played [against Everton] like a defensive midfielder, how you can compare me to an inside forward? I have no idea.
"He has been outstanding, his record speaks for itself. It's just the way it goes. Luckily I don't have to do that."
De Bruyne added: "Well, if I get it, it would be nice I think for the team and for me. In one way I believe I deserve it, because I have been very consistent in my form.
"I am very happy with myself, I am very pleased with how I have played, I didn't expect to be this good this season, to be honest.
"I think there is almost no game where my standard has dropped, so I have been very constant, and I am very happy with myself. To maintain the level the amount of games I have played, the amount of minutes, I am very pleased with that."