Germany keeper Neuer broke a bone in his foot in April and has since been working on his comeback but Friday's league opener will come too soon, according to the Italian coach.
"Manuel Neuer will not be playing tomorrow," Ancelotti told reporters on Thursday. "We will not take any risks."
Bayern, the pre-season favourites, will launch their bid for a record-extending sixth straight Bundesliga title, having easily shaken off any domestic opposition in the past few seasons.
But they will be without a string of injured players, including Jerome Boateng, Thiago Alcantara, Javi Martinez and new signing James Rodriguez among other when they take on Leverkusen.
"We have injured players but that is not a big problem," Ancelotti said.
However, the coach, in his second season in Munich, will have David Alaba and Arjen Robben back as they have recovered from their injuries. "Both are in a good condition. But I will decide on the lineup tomorrow," Ancelotti said.
(Reporting by Karolos Grohmann; editing by Mark Heinrich)
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