One of the main costs you need to budget is for Bhutan's Sustainable Development Fee (SDF) when you travelling to Bhutan.
It is daily fee paid by most international visitors and separate from the visa and processing fee, accommodation amount, flights and other travel expenses.
Here is what travellers should know about the Bhutan tourist tax and SDF.
Fly from Singapore
The Sustainable Development Fee or known as SDF is a daily levy fees that charged to visitors that are travelling to Bhutan.
The fee that is charged is a part of Bhutan's approach to high value, low volume tourism.
Revenue that is collected through the SDF supports the long term projects and services in Bhutan include:
And yes, SDF is similar as a tourist tax because it is a mandatory tourism related levy paid by visitors that calculated per person and per night.
For most visitors who are need a visa, the SDF is paid as part of visa application process.
The official Bhutan tourism website states that the US$40 visa processing fee is paid at the same time as the SDF when submitting the visa application.
The rate of most international visitors is US$100 but currently 50% discount introduced in 2023 and is schedule to remain effective until 31 August 2027.
For most international visitors, the current of SDF is:
| Traveller | Sustainable Development Fee |
|---|---|
Adults from most countries | US$100 per person per night |
Children aged 6 to under 12 | US$50 per person per night |
Children under 6 | Free |
Indian nationals | Nu. 1,200 per person per night |
Indian children aged 6 to under 12 | Nu. 600 per person per night |
Indian children under 6 | Free |
For example, if two adults from Singapore stay in Bhutan for five nights:
2 adults × 5 nights × US$100 = US$1,000 SDF
This is in addition to other travel costs such as flights, accommodation, food, transport and the visa processing fee.
For a family with two adults and one child aged 8:
2 × US$100 × 5 nights = US$1,000
1 × US$50 × 5 nights = US$250
Total SDF = US$1,250
Hotels in Paro
Usually, you do not have to assume that the SDF is included in your hotel room price but SDF is usually a government levy and separate from accommodation costs.
So, if you book a package through a tour operator, the operator may present a SDF as part of the total package price, but it remains a separate government tourism charge.
And if you are planning on making on your own trip, you have to make sure that you include the SDF when calculating your total Bhutan travel budget.
Discover the world with Trip.com! Book the perfect hotel anywhere in the world and get an unbeatable 10% discount if you're a first-time user! Download our app now and start planning your next trip with ease.
From June 2026. tourists that visiting four designated Bhutanese border towns up to 24 hours can receive an SDF waiver, provided they remain within the designated zones.
The towns are:
The waiver is scheduled to apply for one year until August 2027, however, if visitors travel beyond the designated border town zones, the SDF becomes payable.
This means that a short border town visit can be different from a normal holiday travelling deeper into Bhutan.
Yes, but children receive reduced rates for international visitors:
If your plans has been changes and you had to cancel your trips, SDF can be refunded through the Department of Immigration, although bank charges may be deducted.
The official Bhutan toursim guidance also states that if you are leaving Bhutan earlier than planned, you can receive a refund for nights that you did not spend in the country.
Refund requests are submitted through the visa portal and are processed after you leave Bhutan.
Use our promo code to enjoy up to 5% OFF (up to S$3) on your attraction tickets, tours and eSIMs! Only for new users!
Bhutan's Sustainable Development Fee is fall under Bhutan Tax Tourist which is an important cost to understand before planning a trip.
Although the SDF adds to the cost of a Bhutan holiday, the money is used to support healthcare, education, environmental conservation, cultural preservation and sustainable developmen across the country.
So, if you are planning a Bhutan trip, you must calculate the SF alongside your accommodation, flights and other expenses so you have a clearer picture of the total budget.
NO.1
