1. Mandatory Tourism Charges (Effective 2026)

Sustainable Development Fee (SDF)

The Sustainable Development Fee supports Bhutan's healthcare, education, environmental conservation,and sustainable tourism initiatives.

Visa Fee

A one-time, non-refundable visa fee of USD 40 applies to all foreign nationals except citizens of India,Bangladesh, and the Maldives.

Goods & Services Tax (GST)

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.


2. Visa & Entry Requirements

Visa Requirements

All foreign nationals, except citizens of India, Bangladesh, and the Maldives, must obtain a visa prior toarrival in Bhutan.

Application Process

Visitors may apply online through the Bhutan Department of Immigration or via an authorized Bhutanesetour operator.

Passport Validity

Passports must remain valid for at least 6 months from the intended date of departure from Bhutan.

Entry for Indian Nationals

Indian citizens can obtain an entry permit using either:


3. Travel Guidelines & Regulations

Guided Travel

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.

Special Permits

24-Hour SDF Exemption

The Sustainable Development Fee is waived for travelers staying less than 24 hours in designated bordertowns such as:

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