Bhutan follows a “High Value, Low Volume” tourism policy. All foreign visitors (with limited exceptions for certain regional nationalities) must book through a licensed Bhutanese tour operator. The total cost consists of government fees plus the operator’s package rate for services.
Sustainable Development Fee (SDF)
The SDF is a mandatory government levy paid for every night spent in Bhutan. Revenue supports free healthcare, education, environmental conservation, and cultural preservation.
Current rates (valid until 31 August 2027):
- Most international adults: USD 100 per person per night
- Children aged 6–12: USD 50 per person per night
- Children under 6: Exempt
- Indian nationals: Nu. 1,200 (or equivalent INR) per person per night (children 6–12: Nu. 600)
- Certain regional nationalities (e.g., Bangladesh, Maldives) may qualify for lower concessional rates (often around USD 15)
A 24-hour SDF waiver applies in designated border towns (Phuentsholing, Samtse, Gelephu, Samdrup Jongkhar) provided visitors do not travel beyond the designated zones.
Visa Fee
- One-time fee of USD 40 per person (non-refundable) for most nationalities.
- Exempt for Indian, Bangladeshi, and Maldivian nationals (who follow different permit processes).
Goods and Services Tax (GST)
Since 1 January 2026, a 5% GST applies to most in-country tourism services (accommodation, guides, transport, meals, and activities).
The SDF and visa fee are exempt from GST.
What a Typical Tour Package Includes
In addition to the SDF and visa fee, packages generally cover:
- Licensed English-speaking guide
- Private vehicle and driver
- Accommodation (standard 3-star and above, or luxury options)
- All meals (full board)
- Entrance fees to monuments, dzongs, and temples
- Airport transfers and internal transport
International flights, travel insurance, tips, alcoholic drinks, and personal expenses are usually extra.
Payment Process
- Confirm your itinerary and dates with a licensed Bhutanese tour operator.
- The operator calculates the total (SDF × nights × travellers + visa fee + package services + any GST).
- Payment is made in advance (typically by international bank wire transfer or credit card via the operator).
- The operator remits the SDF and visa fee to the government and processes the visa clearance.
- You receive the visa clearance letter by email (usually within 3–7 working days after payment clearance).
- Present the clearance letter on arrival at Paro Airport or a land border; the visa is stamped in your passport.
Full payment is required before the visa can be issued. Operators usually request a deposit to secure the booking, with the balance due several weeks before travel (exact terms vary by operator and season).
Refunds
- Unused SDF for cancelled or shortened trips is generally refundable through the Department of Immigration (bank charges may be deducted).
- Visa fees are non-refundable.
- Package cancellation policies (hotels, transport, etc.) are set by the individual operator and should be reviewed carefully.
Important Notes
- You cannot pay the SDF or obtain a visa independently for standard tourist stays; a licensed operator is required.
- Always request a clear, itemised quotation showing the SDF, visa fee, package rate, and any GST separately.
- Rates and policies are subject to change — confirm the latest figures with your licensed operator or the official Tourism Council of Bhutan before booking.
