The Sustainable Development Fee supports Bhutan's healthcare, education, environmental conservation,and sustainable tourism initiatives.
A one-time, non-refundable visa fee of USD 40 applies to all foreign nationals except citizens of India,Bangladesh, and the Maldives.
From 1st January 2026, a 5% GST will be applicable on tourism-related services such as hotels,transportation, and guide services.
The SDF itself remains exempt from GST.
All foreign nationals, except citizens of India, Bangladesh, and the Maldives, must obtain a visa prior toarrival in Bhutan.
Visitors may apply online through the Bhutan Department of Immigration or via an authorized Bhutanesetour operator.
Passports must remain valid for at least 6 months from the intended date of departure from Bhutan.
Indian citizens can obtain an entry permit using either:
Travelers are free to customize their itineraries; however, a licensed Bhutanese guide is mandatory for travelbeyond Paro and Thimphu, as well as for selected cultural and heritage sites.
The Sustainable Development Fee is waived for travelers staying less than 24 hours in designated bordertowns such as: