Can I enter Thailand multiple times on a 6-month multiple entry visa, and how does the tax residency rule work for stays under 180 days?

If you are less than 180 days per year here, than you are not a tax resident. But why do you bother? I would prefer to be a tax resident in Thailand, as the taxes are jokingly low.

If you make it to 90 years of age it might become too much to be coming and going. How much will you be paying in Tax and is all this travelling worthwhile and regardless of what's been said we don't even know if or it will happen Yet.

METV: enter as many times as you want, also by land border. The maximum of two per calendar year applies to exemption.

Tax year: that's a calendar year. So indeed, staying just under 180 days in 2024 and again just under 180 days in 2025 means you aren't a tax resident, even if you stayed in Thailand just under 360 days consecutively.

If you stay over 180 days in a calendar year then yes you become a tax resident based.

However, if you have a DTA then that can override that. Especially on a tourist visa, you will likely be a tax resident of your home country as well. So will need to read your DTA and work out which country you are deemed a tax resident of.

@Marija ********

TR visa Multi Entry 6 months

As a resident of Croatia, you need, among other documents, a financial proof of having deposited 5000.- Euro in your bank account for the past three months, for the application to the multi entry Tourist Visa.

The visa will be valid for 6 months starting from the date of its issue. This means that within these 6 months of visa validity, you can enter Thailand as many times as you wish – and whatever border you use - by land, by sea or by air - you will get stamped in for 60 days stay permit each and every time.

Before the 60-days stay permit expires, you can buy a 30-days extension on top of these 60 days at immigration, for 1900.- THB, or you can exit Thailand and activate the next 60-days stay permit by re-entering.

The implementation of the proposed taxation system is, at the moment, a bit unclear. Myself and we all need more time and need to follow on how it will be unravelled and implemented, before we can give you detailed & correct info.

And because we don’t exactly know what will be levied in this matter by next year, I suggest you stay in Thailand less than 180 days per calendar year.

With a 179-days stay, and only by this, you avoid being classed as a tax resident inside Thailand, even on a tourist visa!

Tax year = calendar year... so... 01.01.-31.12.

After you’re granted a METV you can come and go as you wish within six months at any border land or air.

These are the requirements for a METV. You’ll have to apply in person at the consulate in Zagreb Croatia.

Grey area not clarified yet