Moving to Bhutan
4 ways to move to Bhutan in our guide: 1 investor route, 1 work visa, 1 student visa, 1 spouse visa.
No digital nomad visa. Smallest investment: Investor permit, BTN 15M+ ≈ $156k. Checked against official sources on .
Bhutan is a small, controlled country where most foreign residents arrive through a specific permit tied to an approved business, an employer, or a recognised institution. The system is orderly but narrow: each route has its own gatekeeper, and the permit you hold defines what you may do and how long you may stay.
Investing · 1
Investor permit
Investment needed: BTN 15M+ ≈ $156k
Work · 1
Work visa and permit
Student · 1
Student visa
First stay: 5 yrs
Spouse visas · 1
For people married to, or in a partnership with, a citizen or permanent resident.
Tax
Tax is separate from immigration. Elsewhere in Bhutan, the ordinary personal income tax rules apply to salary through employer withholding, starting at a zero band and rising through the brackets. The records do not state how foreign-source income outside the GMC is treated, so that point should be checked separately.
Special regime
Gelephu Mindfulness City: 0% tax on chargeable income of non-Bhutanese individuals
0% tax
Details
In the Gelephu Mindfulness City, non-Bhutanese individuals, whether resident in the GMC or not, are taxed at 0% on chargeable income derived on or before 31 December 2030; companies pay 15%. 2
Taxed on
Chargeable income accruing in or derived from GMC or received in GMC from outside GMC, under the GMC Income Tax Act 2025.
Who it applies to
- Individual who is not a citizen of Bhutan, resident in GMC or not.
- Section 43(1)(ba) of the Income Tax Act 2025 sets the 0% rate for non-citizens of Bhutan, resident in GMC or not, on chargeable income derived on or before 31 December 2030.
Exclusions
- Companies and bodies of persons: 15% of chargeable income.
- Income derived after 31 December 2030 is outside the stated 0% rate.
- Citizens of Bhutan who are resident in Gelephu Mindfulness City are taxed at the rates in Part A of the Second Schedule, not at 0%.
Days in the country
- At least 183 days in Year preceding the year of assessment · Physically present or exercising employment in GMC (other than as company director) counts as resident in GMC.
Tax residence
Resident in GMC includes a person physically present or exercising employment (not as company director) in GMC for 183 days or more in the year preceding the year of assessment.
Visas
Applies in the GMC special administrative region only; the GMC work pass framework is separate.
Other taxes
Companies and bodies of persons pay 15% of chargeable income.
Checked against official sources on Change log
Standard rules
Bhutan personal income tax from income year 2026 (Income Tax Act of Bhutan 2025)
Details
- Who: Scale from income year 2026: up to Nu. 300,000 nil
- Limit: BTN 300k/yr ≈ $3,130
From income year 2026, an individual's taxable income in Bhutan is taxed at nil up to Nu. 300,000 a year, then at 5%, 10%, 15%, 20% and 25%, and at 30% above Nu. 3,500,000. Employers withhold monthly under the Annexure I table and withhold nothing on a monthly salary up to Nu. 25,000.
Taxed on
Taxable income of an individual for the income year under the Income Tax Act of Bhutan 2025, including business income of sole proprietors and partners. A resident individual deducts 15% of total employment income or Nu. 150,000, whichever is lower.
Who it applies to
- Scale from income year 2026: up to Nu. 300,000 nil; Nu. 300,001 to 500,000 at 5%; Nu. 500,001 to 750,000 at 10%; Nu. 750,001 to 1,200,000 at 15%; Nu. 1,200,001 to 2,000,000 at 20%; Nu. 2,000,001 to 3,500,000 at 25%; above Nu. 3,500,000 at 30%.
- Employers withhold from monthly salary above Nu. 25,000 under the Annexure I table of the Rules on the Income Tax Act 2025.
Limits
- BTN 300,000 a year (≈ $3,130) · Nil band: taxable income up to Nu. 300,000 a year (monthly salary up to Nu. 25,000 carries no withholding)
- BTN 500,000 a year (≈ $5,210) · 5% from Nu. 300,001 to 500,000
- BTN 750,000 a year (≈ $7,820) · 10% from Nu. 500,001 to 750,000
- BTN 1,200,000 a year (≈ $12,500) · 15% from Nu. 750,001 to 1,200,000
- BTN 2,000,000 a year (≈ $20,900) · 20% from Nu. 1,200,001 to 2,000,000
- BTN 3,500,000 a year (≈ $36,500) · 25% from Nu. 2,000,001 to 3,500,000; 30% above Nu. 3,500,000
Days in the country
- At least 183 days in any 12-month period that begins or ends in the income year · Presence test for residence under the Income Tax Act of Bhutan 2025; domicile in Bhutan also makes an individual resident.
Tax residence
An individual is resident in Bhutan for an income year if domiciled in Bhutan, unless the individual has a permanent home outside Bhutan for the whole year and none in Bhutan, or if present in Bhutan for 183 days or more in any 12-month period that begins or ends in the income year.
Visas
Not linked to a visa category.
Other taxes
Dividends and interest paid to an individual carry 10% withholding. Dividends up to Nu. 300,000 and fixed-deposit interest up to Nu. 400,000 received in an income year by an individual who is not a business are exempt.
Checked against official sources on Change log
Checked against official sources on Change log
Bhutan in pictures
Arriving in Bhutan: first steps
- Make sure your permit route is already in motion: employer approval from the Department of Labour, institute application for students, or documented FDI approval for investors.
- Carry a passport valid for at least the required period beyond your intended departure, along with the medical fitness certificate where the route requires it.
- Keep proof of enrolment, means of subsistence and a statement of purpose if you are arriving as a student.
- For work permits, have the completed application form, employer and employee undertakings, and passport with visa ready for the Department of Immigration.
- For investors, keep documentary evidence of Government approval and of your full-time involvement in the approved business.
- Remember that a dependent permit is available only for spouses and dependent children of FDI investors or professional-category work permit holders, not for students.
Questions people ask
How much do you need to invest for residency in Bhutan?
Bhutan has 1 investor route. Investor permit asks for an investment of at least BTN 15,000,000 (≈ $156,000) and gives a first stay of 3 years that can be renewed.
What work visas does Bhutan offer foreigners?
Bhutan has 1 work visa. It is Work visa and permit.
How do I get a student visa for Bhutan?
Bhutan has 1 student visa. Student visa gives a first stay of 5 years that can be renewed.
Can I join my spouse or partner in Bhutan?
Yes. Bhutan has 1 spouse visa. It is Spouse of a citizen.
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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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Sources (2)
Official sources
- Employment of Foreign Workforce Act 2025 (GMC) · Gelephu Mindfulness City · checked 2026-10-10 · published 2025
- Legislation applicable in Gelephu Mindfulness City · Gelephu Mindfulness City · checked 2026-10-10