The Sustainable Development Fee (SDF) is a per-person, per-night levy paid by tourists in Bhutan. It is central to the country's "High Value, Low Volume" approach. It funds free healthcare and education, conservation, carbon offsetting, infrastructure and the training of young Bhutanese in tourism.
Current SDF rates
| Traveller | Adult (per night) | Child 6–12 yrs | Child under 6 |
|---|---|---|---|
| Indian nationals (regional tourist) | ₹1,200 (Nu 1,200) | ₹600 (50%) | Exempt |
| International visitors | USD 100 | USD 50 (50%) | Exempt |
| Bangladesh & Maldives nationals | Regional rates apply. Contact us for current figures. | ||
Validity: The USD 100 rate for international visitors has been confirmed until 31 August 2027. The Government of Bhutan can revise SDF rates and children's age bands. We always quote and charge the official rate in force when your permit or visa is issued.
What the SDF means for regional tourists
For Indian travellers (regional tourists), the SDF is ₹1,200 per person, per night spent in Bhutan. It is paid in advance for the nights on your permit, together with your entry permit application. For example:
- A couple on a 5-night trip: 2 × 5 × ₹1,200 = ₹12,000
- A family of 2 adults + 1 child (age 8) on a 6-night trip: (2 × 6 × ₹1,200) + (1 × 6 × ₹600) = ₹18,000
The fee is charged per night, so a day trip without an overnight stay is treated differently. Short visits to some southern border towns may qualify for an SDF exemption under special rules, so ask us if you plan a day visit to Phuentsholing.
Where does the SDF go?
Environment
Forest conservation, carbon offsetting and protecting Bhutan's carbon-negative status.
Education & health
Free schooling and healthcare for Bhutanese citizens.
Infrastructure
Upgrading trails, toilets, signage and sustainable tourism facilities.
Skills & culture
Training young people and preserving cultural heritage and festivals.
Is the SDF included in your package?
When you book with us, each quotation states clearly whether the SDF is included. Most of our Bhutan packages for Indian travellers list the SDF as a separate line, so you can see exactly what goes to the government and what covers your hotels, vehicle and guide.
Read our Cancellation & Refund Policy for how SDF refunds are handled if your plans change.
Frequently Asked Questions
How much is the SDF for Indian tourists in Bhutan?
Indian nationals currently pay ₹1,200 (Nu 1,200) per person per night. Children aged 6–12 pay 50%, and children under 6 are exempt.
How much is the SDF for foreigners?
International visitors currently pay USD 100 per person per night, a rate confirmed until 31 August 2027. Children aged 6–12 pay 50%, and children under 6 are exempt.
When do I pay the SDF?
The SDF is paid in advance as part of your entry permit or visa application. As your tour operator, we collect it with your booking and pay it to the government on your behalf.
Is the SDF refundable?
If your trip is cancelled or shortened, the SDF can generally be refunded according to the Department of Tourism's procedures. See our refund policy for details.
Last updated: 15 October 2026
