Source-cited draft: personal income tax for Bhutan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Personal Income Tax bands and rates (income year 2025) | Personal Income Tax (PIT) in Bhutan applies progressive rates to net annual taxable income. The figures below are the bands in force for income year 2025 under the Income Tax Act 2001; a flat 10% surcharge applies where gross income reaches Nu 1,000,000. | |
| Income up to Nu 300,000 | 0% (tax-free)Income Tax Act of the Kingdom of Bhutan 2001 | |
| Income Nu 300,001 to 500,000 | 5%Income Tax Act of the Kingdom of Bhutan 2001 | |
| Income Nu 500,001 to 750,000 | 10%Income Tax Act of the Kingdom of Bhutan 2001 | |
| Income Nu 750,001 to 1,200,000 | 15%Income Tax Act of the Kingdom of Bhutan 2001 | |
| Income Nu 1,200,001 to 2,000,000 | 20%Income Tax Act of the Kingdom of Bhutan 2001 | |
| Income Nu 2,000,001 to 3,500,000 | 25%Income Tax Act of the Kingdom of Bhutan 2001 | |
Personal Income Tax (PIT) in Bhutan applies progressive rates to net annual taxable income. The figures below are the bands in force for income year 2025 under the Income Tax Act 2001; a flat 10% surcharge applies where gross income reaches Nu 1,000,000.
Other Bhutan computations in the OpenAccountants library.
| Income above Nu 3,500,000 |
| 30%Income Tax Act of the Kingdom of Bhutan 2001 |
| Surcharge on high income (2025) | 10% of net tax payable where gross annual income is Nu 1,000,000 or moreIncome Tax Act of the Kingdom of Bhutan 2001 |
| PIT taxable income sources | Salary, rental income, dividends, interest, income from cash crops, and other personal income aggregated per the ActIncome Tax Act of the Kingdom of Bhutan 2001 |
| Deduction — Provident Fund / GIS (2025 regime) | Employee Provident Fund and Group Insurance Scheme contributions deductible from employment incomeIncome Tax Act of the Kingdom of Bhutan 2001 |
| Deduction — education allowance | Children's education expenses deductible up to the per-child cap set in the ActIncome Tax Act of the Kingdom of Bhutan 2001 |
| Deduction — housing loan interest | Interest on a housing loan deductible against rental income per the ActIncome Tax Act of the Kingdom of Bhutan 2001 |
| Tax residence / liability | Taxation is primarily source-based; Bhutanese-source personal income is taxable regardless of citizenshipIncome Tax Act of the Kingdom of Bhutan 2001 |
| PIT filing and payment deadline | By 31 March following the income year (income year 2025 filed by 31 March 2026)Income Tax Act of the Kingdom of Bhutan 2001 |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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