Source-cited draft: personal income tax for Bhutan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Income up to Nu 300,000
0% (tax-free)Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/)
Income Nu 300,001 to 500,000
5%Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/)
Income Nu 500,001 to 750,000
10%Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/)
Income Nu 750,001 to 1,200,000
15%Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/)
Income Nu 1,200,001 to 2,000,000
20%Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/)
Income Nu 2,000,001 to 3,500,000
25%Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/)
Income above Nu 3,500,000
30%Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/)
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 (https://thebhutanese.bt/major-changes-in-bhutans-income-tax-from-2026-explained/)
PIT taxable income sources
Salary, rental income, dividends, interest, income from cash crops, and other personal income aggregated per the Act ((approx — confirm))Income 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 income (replaced by a 15% standard deduction (capped Nu 150,000) under the Income Tax Act 2025 from 2026)Income 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 Act ((approx — confirm cap amount))Income Tax Act of the Kingdom of Bhutan 2001
Deduction — housing loan interest
Interest on a housing loan deductible against rental income per the Act ((approx — confirm))Income Tax Act of the Kingdom of Bhutan 2001
Tax residence / liability
Taxation is primarily source-based; Bhutanese-source personal income is taxable regardless of citizenship ((approx — confirm residence definition))Income 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) ((approx — confirm exact date in DRC notification))Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/notification-tax-filing-for-income-year-2025/)
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Other Bhutan computations in the OpenAccountants Tax Library.