Do I need to stay in Thailand for more than 180 days to become a tax resident, and does leaving the country reset that count?

To be considered a tax resident in Thailand, you must be physically present in the country for a total of 180 days within a calendar year. This duration does not reset if you leave and re-enter Thailand, meaning any days counted towards tax residency will continue to accumulate regardless of travel. Therefore, if you return to Thailand and have already been present for a total of 180 days in that calendar year, you will be classified as a tax resident.