As for DTV, it's hard to say because many complain that no bank will open an account for DTV holders. And no Thai bank account means logically they can't tax you, even when you stay more than 180 days a calendar year.
In my case (1 year retirement visa) I have to have a bank account with 800,000 baht in it all the time. And all incoming money is taxed.
Sebastien Pi It's actually not a new rule. It just wasn't enforced so far. All foreigners who stay in the Kingdom for more than 180 days in a calendar year will have to pay taxes for their income, including pensions, for the year 2024. No exceptions for Americans.