Source-cited draft: tax overview 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.
Tax (income) year
Calendar year, 1 January to 31 DecemberIncome Tax Act of the Kingdom of Bhutan 2001View source ↗
Currency
Bhutanese Ngultrum (BTN / Nu), pegged 1:1 to the Indian RupeeRoyal Monetary Authority of Bhutan Act
Tax authority
Department of Revenue and Customs (DRC), Ministry of FinanceIncome Tax Act of the Kingdom of Bhutan 2001View source ↗
Basis of taxation
Source-based; income derived from sources in Bhutan is taxable, with limited taxation of foreign-source income ((approx — confirm))Income Tax Act of the Kingdom of Bhutan 2001
Personal income tax exemption threshold
Nu 300,000 of annual taxable income BTNIncome Tax Act of the Kingdom of Bhutan 2001View source ↗
Top personal income tax rate
30%Income Tax Act of the Kingdom of Bhutan 2001View source ↗
Bhutan's direct taxes for income year 2025 run under the Income Tax Act of the Kingdom of Bhutan 2001 (as amended), administered by the Department of Revenue and Customs (DRC) under the Ministry of Finance. A major reform — the Income Tax Act of Bhutan 2025 and a new Goods and Services Tax — takes effect 1 January 2026, so the figures below are the pre-reform rules still in force for the 2025 income year.
Other Bhutan computations in the OpenAccountants Tax Library.
Personal income tax surcharge (2025)
10% surcharge on net tax payable where gross income is Nu 1,000,000 or more (removed under the Income Tax Act 2025 from 2026)Income Tax Act of the Kingdom of Bhutan 2001
Corporate Income Tax (CIT) rate
30% (registered companies)Income Tax Act of the Kingdom of Bhutan 2001
Business Income Tax (BIT) rate
30% (unincorporated businesses) ((approx — confirm))Income Tax Act of the Kingdom of Bhutan 2001
VAT / GST in 2025
No GST in force in 2025; indirect tax was Sales Tax. GST at 5% takes effect 1 January 2026Goods and Services Tax Act of Bhutan 2020 (as amended 2025)View source ↗
Annual income tax filing deadline
By 31 March following the close of the income year (e.g. 31 March 2026 for income year 2025) ((approx — confirm exact date in DRC annual notification))Income Tax Act of the Kingdom of Bhutan 2001View source ↗
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