Bhutan: Sustainable Development Fee (SDF)
US$100 per person per night until 31 August 2027; children 6 to 12 half price.
- Status
- In force
- Current rates since
- 1 September 2023
- Nights charged
- Every night (no cap)
- Children
- under-6s pay nothing; 6 to 12-year-olds pay 50%
- Currency
- USD
How the Bhutan tax 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
| Where you stay | Tax |
|---|---|
| International visitor (paying in US dollars) | US$100 per person per night |
Worked example
Example: Two adults, a 4-year-old and a 10-year-old spend 7 nights in Bhutan.
International visitor (paying in US dollars): US$100 per person per night. US$1,750 in tax.
Some children pay less or nothing because of their age.
Who is exempt
- 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.
Who collects 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
We couldn't confirm these from an official source, so treat them with care:
- 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).
Work out your Bhutan tax
Sources
Checked on 28 September 2026. Rates change, often at the start of a year or a season: 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
Other places in the rest of the world
Kyoto · Tokyo · Japan departure tax · Bali · New York City · Hawaii · New Zealand · Galápagos Islands