Druk Asia
The Bhutan Sustainable Development Fee (SDF) is a nightly fee paid by international visitors travelling to Bhutan.
The current SDF is USD 100 per adult per night for most international visitors. Children aged 6 to 11 pay USD 50 per night, while children aged 5 and below are exempt. Indian nationals pay a different SDF of Nu 1,200 per person per night.
This is a 50% reduction from the usual SDF of USD 200, in effect until 31 August 2027. The 24-hour SDF waiver for stays in designated border towns also remains available.
If you are planning a Bhutan trip, here is everything you need to know about how the SDF works, how much you will pay and how to calculate it.
Bhutan SDF Rates at a Glance
| Traveller | Current SDF |
|---|---|
| International visitor aged 12 and above | USD 100 per person per night |
| Child aged 6 to 11 | USD 50 per person per night |
| Child aged 5 and below | No SDF |
| Indian national aged 12 and above | Nu 1,200 per person per night |
| Indian child aged 6 to 11 | Nu 600 per person per night |
| Indian child aged 5 and below | No SDF |
Current rates apply until 31 August 2027.
The SDF is separate from your accommodation, guide, transport, meals, monument entrance fees and other travel expenses unless your Bhutan tour package specifically states that the SDF is included.
What Is the Bhutan Sustainable Development Fee?
The Sustainable Development Fee is a levy paid by visitors for each night spent in Bhutan.
It forms part of Bhutan's approach to tourism and contributes to the country's wider development.
Revenue collected through the SDF enters Bhutan's national exchequer and supports areas including healthcare, education, infrastructure, environmental conservation, cultural preservation, tourism development and opportunities for Bhutanese communities.
You may occasionally see the SDF described online as a Bhutan tourism tax, tourist fee or daily fee. These generally refer to the same Sustainable Development Fee.
How Much Is the Bhutan SDF?
For most international travellers, the SDF is USD 100 per adult per night, reduced by 50% from the usual USD 200.
Children receive the following concessions:
- Ages 6 to 11: USD 50 per child per night
- Aged 5 and below: No SDF
The child's age during the trip determines the applicable concession.
How Do You Calculate the Bhutan SDF?
The simplest calculation is:
Number of travellers × number of nights × applicable SDF rate
For example:
Couple, 7 Nights
2 adults × 7 nights × USD 100
Total SDF: USD 1,400
Family of Four, 7 Nights
2 adults × 7 nights × USD 100 = USD 1,400
1 child aged 9 × 7 nights × USD 50 = USD 350
1 child aged 4 = USD 0
Total family SDF: USD 1,750
Solo Traveller, 10 Nights
1 adult × 10 nights × USD 100
Total SDF: USD 1,000
The SDF is calculated according to the number of nights you spend in Bhutan rather than the number of sightseeing days.
Bhutan SDF Calculator
Enter your group and the number of nights you plan to spend in Bhutan to estimate your SDF.
Based on current rates, valid until 31 August 2027.
Estimate only. The SDF excludes flights, accommodation, guide, transport, meals and entrance fees. Indian nationals require an entry permit rather than a tourist visa, so no visa fee is added in Nu mode.
If you are booking your journey through Druk Asia, we will calculate the applicable SDF as part of your trip quotation.
How Long Will the USD 100 SDF Rate Apply?
The usual SDF for most international visitors is USD 200 per adult per night. A 50% reduction, bringing it to USD 100, took effect on 1 September 2023 and is scheduled to remain in effect until 31 August 2027.
Travellers visiting before 31 August 2027 therefore currently pay the reduced rate of USD 100 per adult per night.
Bhutan may review its tourism policies and SDF rates, so travellers planning journeys after August 2027 should check the latest rate before confirming their trip.
Is the Bhutan Visa Fee Included in the SDF?
No. The Bhutan visa fee and Sustainable Development Fee are separate charges.
For most international visitors:
- Visa application fee: USD 40 per person
- SDF: USD 100 per adult per night
The USD 40 visa fee is a one-time application fee, while the SDF depends on the number of nights you spend in Bhutan.
For example, an adult travelling for seven nights would pay:
| Visa fee | USD 40 |
| SDF (7 nights) | USD 700 |
| Total visa and SDF charges | USD 740 |
Your hotel, guide, transport, meals, entrance fees and flights are separate unless they are included in your tour package.
For visa requirements and the application process, see our complete Bhutan Visa Guide.
Do Children Pay the Bhutan SDF?
It depends on their age.
Children aged 12 and above
The full adult SDF applies. For most international visitors, this is USD 100 per night.
Children aged 6 to 11
A 50% concession applies. The SDF is USD 50 per night.
Children aged 5 and below
No SDF is payable.
This makes the child concession particularly important when calculating the cost of a family trip to Bhutan.
When Do You Pay the Bhutan SDF?
The SDF is normally paid as part of the visa application process.
When applying for a Bhutan visa, you provide your planned arrival and departure dates and pay the applicable SDF for your stay together with the visa application fee.
If you are travelling with a tour operator, the operator can arrange the visa application on your behalf. When you book your Bhutan journey with Druk Asia, we can assist with the visa and SDF arrangements as part of your trip preparation.
Can I Pay the SDF Through a Bhutan Tour Operator?
Yes. A Bhutan tour operator can process your visa application and SDF arrangements on your behalf.
This is particularly convenient if your accommodation, guide, driver and itinerary are being arranged at the same time.
Check your quotation carefully to see if the SDF is included or listed separately.
Is the SDF Included in Bhutan Tour Packages?
This depends on the tour operator and package.
Some Bhutan packages include the SDF within the total advertised price, while others list it separately.
At Druk Asia, your quotation will clearly indicate the SDF applicable to your journey so you can see what is included in your total trip cost.
Comparing packages? Always check whether the SDF has been included before comparing prices. A package that initially appears cheaper may simply exclude the SDF.
Do Indian Travellers Pay the Bhutan SDF?
Yes, but Indian nationals pay a different rate. The current SDF for Indian nationals is:
- Adults: Nu 1,200 per person per night
- Children aged 6 to 11: Nu 600 per person per night
- Children aged 5 and below: Exempt
Indian nationals can use a valid Indian passport or Voter ID card for the relevant travel formalities.
Indian travellers require an entry permit rather than the standard Bhutan tourist visa.
What Is the Bhutan SDF for OCI Cardholders?
Holding an Overseas Citizen of India (OCI) card does not automatically qualify you for the Indian SDF rate.
OCI status is not the same as Indian citizenship. If you are an OCI cardholder travelling on a foreign passport, the SDF and entry requirements applicable to your passport nationality generally apply.
For example, an Australian citizen who holds an OCI card and travels to Bhutan using an Australian passport would be treated as an Australian passport holder for Bhutan entry purposes. The standard international visitor SDF would therefore apply rather than the separate rate for Indian nationals.
The Indian SDF rate of Nu 1,200 per person per night is intended for eligible Indian nationals travelling with accepted Indian identification.
If you hold an OCI card and are unsure which SDF rate applies to your particular circumstances, confirm your eligibility before making payment or finalising your Bhutan visa or permit arrangements.
Is There an SDF Discount for Longer Bhutan Trips?
The current reduced rate is USD 100 per adult per night (50% off the usual USD 200). There is no additional discount for longer stays.
Do not rely on older articles referring to previous extended stay incentives such as paying SDF for a certain number of nights and receiving additional nights without SDF.
Bhutan's tourism policies have changed several times in recent years, and older SDF schemes can remain visible online long after they have been replaced.
Always check the current SDF rate and applicable concessions for your actual travel dates.
Is There an SDF Waiver for Bhutan's Border Towns?
Yes. The 24-hour SDF waiver for stays in designated border towns remains available, under specific conditions.
Visitors can currently spend up to 24 hours within designated areas of Samtse, Phuentsholing, Gelephu and Samdrupjongkhar without paying the SDF.
The waiver applies only if you remain within the designated border town zone and meet the conditions of the scheme. If you travel beyond the designated zone, the normal SDF applies.
This is particularly relevant to travellers entering Bhutan overland or making a short visit to one of Bhutan's southern border towns.
Do not assume the border town waiver allows you to travel elsewhere in Bhutan without paying the SDF.
Is There an SDF Waiver for MICE Groups?
Bhutan has introduced SDF incentives for qualifying Meetings, Incentives, Conferences and Exhibitions, commonly known as MICE travel.
Eligible groups may be able to apply for an SDF waiver subject to the prevailing MICE requirements, approval and conditions.
This is different from the standard SDF arrangement for leisure travellers and should not be assumed to apply automatically to every corporate group.
If you are planning a company incentive trip, conference, meeting or corporate event, speak with MICE Bhutan about the current eligibility requirements and application process.
Do I Pay SDF While Trekking in Bhutan?
Yes. The SDF is based on your stay in Bhutan, not on whether you sleep in a hotel.
If your itinerary includes a multiday trek and you spend the night at a campsite, the applicable SDF still forms part of your stay in Bhutan.
Your trekking operator should include the relevant SDF when calculating the total cost of your journey.
Do I Pay SDF If I Stay in a Homestay?
Yes. Staying in a Bhutanese homestay does not exempt you from the SDF.
The fee is separate from your accommodation choice. The same principle applies to standard hotels, luxury hotels and other approved accommodation.
Can I Extend My Bhutan Trip After Arrival?
Yes, subject to the appropriate immigration procedures.
If you decide to extend your stay after arriving in Bhutan, the extension must be processed and the additional SDF paid for the extra nights.
Your tour operator can advise you on the process if you are already travelling in Bhutan.
Do not simply extend your hotel booking without also checking your immigration permission and SDF requirements.
Can I Get an SDF Refund If I Cancel My Bhutan Trip?
Yes. If you cancel your trip before travelling, the SDF can be refunded by Bhutan's Department of Immigration, although applicable bank charges may be deducted.
Refund requests can be submitted through the visa system.
The USD 40 visa application fee is separate and non-refundable.
If you booked through a tour operator, contact them first so they can advise you on the appropriate cancellation and refund procedure.
What If I Shorten My Bhutan Trip?
If your trip is cancelled or shortened before travel, you can request a refund of the applicable unused SDF, subject to the prevailing refund procedures and bank charges.
Once you have arrived in Bhutan, different conditions can apply, so discuss any unexpected itinerary changes with your tour operator before making arrangements.
What Does the SDF Pay For?
The Sustainable Development Fee contributes to Bhutan's national development. SDF revenue forms part of government funds that support areas including:
- Healthcare
- Education and training
- Infrastructure
- Environmental conservation
- Forest and wildlife protection
- Cultural preservation
- Tourism and hospitality development
- Opportunities for Bhutanese communities and young people
The SDF should therefore not be confused with a payment directly to your tour operator or hotel. It is a government levy.
Is the SDF the Same as Bhutan's Old Minimum Daily Package?
No. This is one of the most common sources of confusion about Bhutan travel costs.
Before the pandemic, Bhutan operated under a tourism system involving a Minimum Daily Package, which bundled various travel services into a minimum daily rate. That system no longer applies.
Today's SDF is a separate government levy. Your hotel, guide, transport, meals, activities and other travel services are priced separately according to your itinerary and travel style.
This means travellers now have considerably more flexibility to choose their accommodation and design their Bhutan journey.
Why Do Some Websites Still Say Bhutan Costs USD 200 Per Day?
USD 200 is Bhutan's usual SDF. Since 1 September 2023, a 50% reduction has brought it down to USD 100 per adult per night until 31 August 2027.
| Rate | SDF (most international visitors) |
|---|---|
| Usual SDF | USD 200 per person per night |
| 1 September 2023 – 31 August 2027 | USD 100 per person per night (50% reduction) |
If you see USD 200 quoted as the current SDF, the article is either older than September 2023 or quoting the usual rate without the current 50% reduction.
Is Bhutan's SDF USD 100 Per Day or Per Night?
The SDF is calculated per night. This distinction is useful when working out your total Bhutan travel cost. For example:
- 5 nights = USD 500 per adult
- 7 nights = USD 700 per adult
- 10 nights = USD 1,000 per adult
The applicable child concessions are calculated in the same way.
Is Bhutan's SDF Likely to Change?
The current 50% reduction is scheduled to remain in place until 31 August 2027.
Tourism policies can change, so travellers planning a trip beyond that date should check the latest information before making financial decisions.
Druk Asia regularly updates our Bhutan travel information when official SDF policies change.
Calculate the Total Cost of Your Bhutan Trip
The SDF is only one part of your Bhutan travel budget. When calculating the complete cost, consider:
- Sustainable Development Fee
- Bhutan visa
- Flights to and from Bhutan
- Accommodation
- Licensed guide
- Private vehicle and driver
- Meals
- Monument entrance fees
- Activities and experiences
- Travel insurance
Your final cost will depend on the length of your trip, hotel category, number of travellers and itinerary.
For a broader breakdown, see our Bhutan Travel Cost Guide.
Planning Your Bhutan Trip
The SDF can initially make Bhutan's travel system seem complicated, but the calculation itself is straightforward once you know your travel dates.
Tell us how many people are travelling, the ages of any children and how many nights you would like to spend in Bhutan, and Druk Asia can calculate the applicable SDF alongside your complete trip cost.
As a Bhutan travel specialist, we can also arrange your visa, flights, accommodation, licensed guide, private driver and itinerary, giving you one point of contact for your Bhutan journey.
Explore our Bhutan tour packages or speak with a Druk Asia travel specialist to start planning your trip.
