Is turning down an offer a bad thing? What if you are interested in that company at some later point?

Comments

[Nikolay]

I don't believe they will be keeping the position for you anyway :)

[Maxim Orlov]

"No" doesn't mean "Never". There are many reasons why accepting (or receiving!) a job offer in the present is not the best fit for both parties.

If you want to turn down a position while maintaining a good relationship with the company politely decline, be honest about why, and propose to stay in touch in the near future in case circumstances change.