Bhutan's Sustainable Development Fee
Visitors pay Bhutan's Sustainable Development Fee: US$100 a night. Children under 6 pay nothing, and 6 to 12-year-olds pay half. It is paid in advance with your visa, usually through your tour operator.
How the Sustainable Development Fee works
Bhutan's Sustainable Development Fee is the world's highest nightly tourist charge. The full fee is US$200 per person per night, but it has been halved to US$100 from 1 September 2023 until 31 August 2027 to bring visitors back.
Children aged 6 to 12 get a further 50% off. The earlier "pay for some nights, get more free" deals ended for stays from 1 January 2025. Visitors from India, Bangladesh and the Maldives pay a separate, lower rate in their own currency.
Rates by type of stay
There is a single rate, whatever kind of place you stay in.
| Where you stay | Tax |
|---|---|
| International visitor (paying in US dollars) | US$100 per person per night |
An example stay
International visitor (paying in US dollars)
- US$100 per person per night2.5 paying guests × 7 nights × US$100
- US$1,750
Tax on this stayUS$1,750
Some children pay less or nothing because of their age.
Who doesn’t pay
- Children aged 6 to 12 pay half (US$50 per night).
- Children under 6 pay nothing.
- Visitors staying up to 24 hours in the border towns Phuentsholing, Samtse, Gelephu and Samdrup Jongkhar.
Paying it
Paid in advance with your visa or permit application through the Department of Tourism system, usually by your tour operator.
What’s changing
- The US$100 rate runs until 31 August 2027. Nothing official has been published yet on what follows.
Not yet confirmed
Treat these with care: we couldn't find them on an official page.
- The exemption for children under 6 is stated consistently by tour operators but we did not find it on an official page.
- The rate for visitors from India, Bangladesh and the Maldives (reported as 1,200 rupees or ngultrum per night).
Your trip in the calculator
Change the nights, the people and the kind of stay. The answer is an estimate from the published rules; the bill is your host's to work out.
Where to stay in Bhutan
Booking sites don't all show the tax the same way: some include it in the price, others add it at the property. The breakdown says which.
Sources
We last checked these on 28 September 2026. Rates often change at the start of a year or a season, so check the official source before you pay or file a return.
- Department of Tourism, Bhutan: announcements (SDF notice of 25 August 2023) official
- The Bhutanese: SDF incentives end for stays from 1 January 2025