What is Bhutan Sustainable Development Fees (SDF)?

The Bhutan Sustainable Development Fee (SDF) is a fee imposed by the government of Bhutan on tourists visiting the country. The fee is part of Bhutan's "High Value, Low Volume" tourism policy", which aims to preserve the country's natural environment, cultural heritage, and overall sustainability while promoting high-quality tourism.

The revenue generated from the SDF is used to fund various developmental projects in Bhutan, including environmental conservation, infrastructure development, cultural preservation, and social services. This ensures that tourism benefits the country and its citizens while minimising negative impacts.

Certain exemptions or reduced rates may apply to tourists from countries within the South Asian Association for Regional Cooperation (SAARC) or to specific groups such as children

On the 25th August 2023, The Royal Government of Bhutan published a press release to announce additional incentives and policy measures to boost the tourism sector in Bhutan. This is in view of the important role of the tourism sector in generating employment; earning foreign exchange; realizing the potential for spillover benefits for ancillary industries; and in boosting overall economic growth.

The SDF is USD 100 per night for adults from all countries except for India. Children aged between 6 years and who have not yet turned 12 are eligible to pay USD 50 per night. Children who have not yet turned 6 years old do not have to pay any SDF.

The SDF for Indian nationals (showing a valid Indian passport or Voter ID card) is Nu. 1,200 (or the equivalent amount in Indian rupees) per person, per night. Children aged between 6 years and who have not yet turned 12 are eligible to pay Nu./INR 600 per night. Children who have not yet turned 6 years old do not have to pay any SDF.

The 24 hours SDF waiver for tourists staying in the border towns shall continue.

The above incentives will come into effect from 1st September, 2023 and shall remain effective for four years till 31st August, 2027.

The Royal Government shall conduct periodic assessments of the domestic and international tourism scenarios and may discontinue the above incentives to uphold and promote High Value Low Volume Tourism Policy of Bhutan after 31st August 2027.

The current Sustainable Development Fee (SDF) is at USD100 per adult per night.
USD50 for children aged 6 to below 12 years old. For children aged 5 and below, the SDF is waived.
​

Regional tourists from India are required to apply for a permit and pay 1200 INR/night.
​

The Royal Government of Bhutan has announced that the first 15,000 Bangladeshi tourists visiting Bhutan each year can pay a Sustainable Development Fee (SDF) of USD 15 per night starting June 2.

This special scheme will be valid until 2027.