Does holding a Tourist Visa (TR) affect the limit of 2 land border entries into Thailand per calendar year?

Are you on a multi-entry tourist visa or a single entry with a re-entry permit? These are the only ways you can re-enter on a tourist visa unless you have exited to activate a tourist visa that was issued after your arrival in Thailand.

If you are leaving and re-entering Thailand on the same tourist visa like you said

1. Be sure to get e re-entry permit or the visa is dead the second you leave the country.

2. You maybe aware but if you leave after say 20 days of your 60 day visa an re enter you don’t get 40 days from entry you get what ever is left on the stamp you originally had. It just keeps your visa alive it doesn’t pause it.

To answer Your other question the 2 entries by land border is for visa exempt and your visa entries will not count towards this 🙂

The maximum of 2 LAND BORDER CROSSING ENTRIES into Thailand is IF you are entering Thailand VISA EXEMPT.

IF you hold a Thai VISA...it does NOT 🚫 count against the maximum of 2 LAND BORDER entries EACH CALENDAR YEAR.

Be sure if you are re-entering Thailand with a Thai Visa, that you have a Re-entry permit. I say this because you said re-enter Thailand.