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Sustainable Development Fee

The Sustainable Development Fee (SDF) is a daily levy paid by visitors to support Bhutan’s development. Since the kingdom first opened its doors in 1974, guests have played a critical role in our country’s growth.

The SDF is collected by the national exchequer and funds are allocated to various projects that create long-term, sustainable opportunities for the Bhutanese people, through free healthcare, education and training, upskilling the tourism and hospitality industry, improved infrastructure, environmental preservation and conservation, cultural preservation programmes and initiatives that support local businesses and economies. The SDF is also a vital means of maintaining the exceptional forest cover and carbon-neutrality for which our small nation is world-renowned and globally critical. The SDF also helps us to ensure that we can continue to offer guests tranquillity and an intimate experience.


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.

Exemption and Concessionary Levy
Subject to any conditions specified in the Rules, the Competent Authority may provide for an exemption or concessionary levy rate on the applicable Sustainable Development Fee:

  1. Day tourists who do not travel beyond the first designated point are exempt.
  2. Children aged 5 and under are exempt.
  3. Concessionary levy of 50% for children aged 6 to 12 years.
  4. Other exemptions or levy rates that may be deemed necessary.

Tour Cost

Sustainable Development Fee (SDF) is exclusive of any logistical charges of the tour. The tourists has to pay the logistical charges separately depending on the choice of the services they required in Bhutan. Logistical charges includes the charges for hotel, flight, car, guide and driver, entrance fee, meals and other services.