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Bhutan
Asia
Lucky Nomads World Index
59.57 / 100
0.20
Global rank
#168
Corporate tax
22%
Personal tax
30%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index8.5 / 10
- Affordability Index7.7 / 10
- Entry Ease Index2.7 / 10
- Tax Freedom Index5.9 / 10
- WiFi Index6.4 / 10
- Admin Ease Index6.2 / 10
- Healthcare Index6.4 / 10
- City Comfort Index7.0 / 10
- WeatherComfort Index6.0 / 10
- Banking Index4.3 / 10
- GeoStability Index8.1 / 10
- Justice & Order Index6.3 / 10
- Quality of Life Index6.9 / 10
- Open Society Index5.9 / 10
- Flight Index1.6 / 10
- Environmental Quality Index6.6 / 10
- English Index5.0 / 10
- Wealth Protection Index7.2 / 10
- AI Access Index5.7 / 10
- Economic Openness Index4.4 / 10
- Market Depth Index3.8 / 10
- ClimateShield Index7.4 / 10
Country snapshot
- Capital
- Thimphu
- Population (approx.)
- 780,000
- Area (km²)
- 38,394 km²
- Currency code (ISO 4217)
- BTN
- Currency name
- Bhutanese ngultrum
- Main airport IATA code
- PBH
- Airport name
- Paro International Airport
General facts
- Minimum monthly cost
- From $1,056/month
- Main languages
- Dzongkha
- Jurisdiction type
- Country
- Region
- Asia
- Web TLD
- .bt
- Phone calling code
- +975
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 22%HighWorldwide
- Marginal PIT (personal income tax)
- 30%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide income basis for full-tax-liability corporate residents of Bhutan main territory, with foreign tax credit relief under the limited DTAA network. Non-residents under limited tax liability are taxed only on Bhutan-source income. The Gelephu Mindfulness City SAR operates a separate territorial framework under the Income Tax Act 2025 (GMC Law No. 6 of 2025) Sections 10 and 13(1)(a), under the One Country, Two Systems principle.
Standard Corporate Income Tax rate of 22 percent under the Income Tax Act 2025 (effective 1 January 2026, replacing the Income Tax Act 2001 with its previous 25 percent rate). Bodies of persons, companies, and Significant Economic Presence are all taxed at the same 22 percent flat rate. The Gelephu Mindfulness City SAR operates a separate corporate tax framework under GMC Law No. 6 of 2025 with priority sector concessions potentially down to 0 percent.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide basis for resident citizens and full-tax-liability residents of Bhutan main territory, with foreign tax credit available under DTAA. The Gelephu Mindfulness City SAR operates a separate territorial regime for individuals resident in the SAR (183 days test) under the Income Tax Act 2025 (GMC Law No. 6 of 2025) Section 10. There is no Personal Income Tax in GMC for residents in their personal capacity once the framework is fully operational.
Progressive 0 to 30 percent across 7 brackets under the new Income Tax Act 2025 (effective 1 January 2026). The 30 percent top rate applies to net taxable income above (approx USD 37,000) per year. Tax-free threshold remains . The 10 percent surcharge on income above is removed in the 2025 reform.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
GMC Family Office and Fund Management Tax Concession
Available, rules being updatedFamily office and fund management tax concession scheme of Gelephu Mindfulness City (GMC), modelled on the Singapore Section 13O, 13OA, 13T and 13U…
Fiscal Incentives Act High Priority Sector Income Tax Holiday
AvailableTen-year corporate income tax exemption granted to approved businesses operating in High Priority Sectors as defined under the Fiscal Incentives Act…
Fiscal Incentives Act CSI and Cooperative Sector Concession
AvailableConcessionary tax regime for Cottage and Small Industries (CSI) and Cooperative sector businesses in Bhutan main territory under Section 46 of the…
You either qualify for Bhutan's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Bhutan. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Available
Programmes
Bhutan lists several residency and mobility routes across residence by investment, work (employer sponsored), family and dependant routes, student and graduate routes, and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Investor Card (FDI Rules and Regulations 2025)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Employment Visa and Work Permit
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Dependent Visa and Dependent Permit
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Student Visa
Remote work visas
1 programmeRemote work or digital nomad style permits.
- Available
Digital Nomad Residence Programme (DigitalBhutan)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Bhutan.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- SafetyShield Index8.5 / 10High personal and institutional safety
- GeoStability Index8.1 / 10Very strong geostability index
- Affordability Index7.7 / 10Competitive cost of living
Weakest dimensions
- Flight Index1.6 / 10
- Entry Ease Index2.7 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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