- Adult visitors pay a $100 nightly fee and a one-time $40 visa charge under the current policy.
- A 50% concession on the standard rate remains effective until August 31, 2027 for all tourists.
- A new 5% Goods and Services Tax on tourism services was implemented on January 1, 2026.
Bhutan charges adult foreign visitors $100 a night under its Sustainable Development Fee, and most arrivals also pay a $40 visa fee. EU travellers face those visa costs before hotels, guides, or transport. The bill starts fast.
The nightly levy sits at half the standard rate. Bhutan set the normal charge at $200, then kept the lower 50% concession in place until August 31, 2027. The government has used that gap to preserve its high-value, low-volume tourism model. It is still expensive.
Children get different rates. Those aged 6 to 12 pay $50 a night, while children under 6 are exempt from the fee. Families still need to budget carefully.
Free toolB1/B2 Tourist Visa Stay Calculator onlineBhutan added another layer on January 1, 2026. A 5% Goods and Services Tax now applies to tourism services, including hotels, guides and transportation. It does not touch the SDF or the visa fee. That keeps the charges separate.
The visa levy itself is one-time and non-refundable. Bhutan waives it for Indians, Bangladeshis and Maldivians. Everyone else pays the same amount up front. No second chance.
Tourists now face three separate charges before the trip starts
| Charge | Amount | Who pays | Notes |
|---|---|---|---|
| Sustainable Development Fee | $100 per person, per night | Adult foreign visitors | Set at a 50% concession from the standard $200 rate through August 31, 2027 |
| Child SDF | $50 per person, per night | Children aged 6 to 12 | Children under 6 are exempt |
| Visa fee | $40 one-time | Most nationalities | Non-refundable, with exemptions for Indians, Bangladeshis and Maldivians |
| Tourism GST | 5% | Hotels, guides and transportation | Effective January 1, 2026; does not apply to the SDF or visa fee |
The Royal Government of Bhutan keeps the rules on its visa portal. That is where the current schedule sits. The lower SDF rate remains in place until August 31, 2027, and the tourism tax is already running.