Planning your stay at Phuntsho Khangsar Hotel? Please note the following Royal Government of Bhutan requirements for all visitors.
1. Mandatory Fees (as of 2026)
Sustainable Development Fee (SDF): a daily levy that funds Bhutan’s national healthcare, education and conservation.
| Visitor | SDF per person, per night |
|---|---|
| International adults | USD 100 (discounted rate, valid until 31 August 2027) |
| Children aged 6–12 | USD 50 |
| Children under 6 | Exempt |
| Indian nationals | INR 1,200 |
Visa fee: a one-time, non-refundable fee of USD 40. Citizens of India, Bangladesh and the Maldives don’t pay it.
Goods and Services Tax (GST): from 1 January 2026, a 5% GST applies to tourism services such as hotels, transport and guides. The SDF itself is not subject to GST.
2. Visa & Entry Requirements
- Visa before arrival: all foreign nationals need a visa before arriving, except citizens of India, Bangladesh and the Maldives.
- How to apply: online through the Department of Immigration, or through a licensed Bhutanese tour operator.
- Passport validity: your passport must remain valid for at least 6 months after your planned departure date.
- Indian nationals: an entry permit is issued on a valid Indian passport or Voter ID card.
3. Travel Regulations
- Guides: you can now design your own itinerary, but a licensed guide is still required for travel beyond Thimphu and Paro and for visiting certain cultural sites.
- Permits: a Route Permit is needed for travel outside Thimphu and Paro, and a Trekking Permit is required for mountaineering.
- 24-hour exemption: casual visitors staying under 24 hours in designated border towns, such as Phuentsholing and Gelephu, don’t pay the SDF.
These rules are set by the Royal Government of Bhutan and may change. Please confirm with the Department of Tourism or your tour operator before you travel.