This article contains the latest updates about the Bhutan SDF for Tourists planning to visit Bhutan, or those who are already in Bhutan.

At a glance, the article contains topics concering the payable SDF for Tourists, SDF for Indian Tourists, the uses of SDF, SDF refund policy in terms of cancelled or shorterned trips, payment methods, SDF discounts and concessions, and many other...

What is the SDF of Bhutan? [Meaning of SDF in Bhutan Tourism]

People often get confused about the meaning of Bhutan SDF (Sustainable Development Fee) in terms of tourism. In other context, SDF stands for Standing Deposit Facility or even SAARC Development Fund. However, when it comes to Bhutan tourism, SDF stands for Sustainable Development Fee.

SDF or Sustainable Development Fee is a daily fee paid by tourists to the Government of Bhutan. The SDF (Sustainable Development Fee) collected is allocated to various sustainable and developmental projects for the people of Bhutan. Some of the major allocation includes the free healthcare & education, tourism & hospitality, infrastructure developments, training and skilling programs, programs that support environmental & cultural preservation. Moreover, the SDF (Sustainable Development Fee) also plays an important role in maintaining the forest cover and carbon neutrality of the country.

Tourists have played a significant role in the country’s development since Bhutan opened its doors to tourists in 1974. Tourism is the second highest source of revenue for Bhutan. So, as our tourist, you can proudly claim that you are one of the greatest supporters of Bhutan’s development and sustainability.

Transparency in the use of SDF

Bhutan uses the SDF (Sustainable Development Fee) collected responsibly and transparently. Article 14 of the constitution of Bhutan mandates that all taxes and fees, which includes the SDF (Sustainable Development Fee) are deposited into a consolidated Account. Hence, by law, the funds from this account must cover the general government recurrent expenditure, and any residual amount will be used for specific developmental activities, such as the plans outlined in Bhutan’s Five-Year Plan. Gross National Happiness Commission develops the Five-Year Plans, which is then reviewed and approved by the Parliament. Bhutan’s current Five-Year Plan (2024-2028) can be viewed here.

How much is the Bhutan SDF? [SDF for Tourists in Bhutan in 2024]

The revised SDF (Sustainable Development Fee) as of 1st September, 2023 is USD (US Dollars) 100 per person per night for tourists other than Indian Nationals. However, 50% reduction will be applicable to children aged 6 to 12, meaning they have to pay only USD (US Dollars) 50 per night per person, and children below the age of 5 will require no SDF (Sustainable Development Fee) payments.

Bhutan has a lower SDF (Sustainable Development Fee) for Indian Nationals visiting Bhutan, which is provided in the next section of this article. The revised SDF (Sustainable Development Fee) of USD (US Dollars) 100 per person per night will remain in effect for the next four years until 31st August, 2027. The summary of the current SDF (Sustainable Development Fee) is as follow:

Age SDF (Sustainable Development Fee)
0 - 5 Years old SDF Exempted
6 - 12 Years old USD 50 Per Person/Night
Adult above 12 Years old USD 100 Per Person/Night

Along with the above documents, make sure to keep your arrival and departure dates and payment method ready. You must pay the Bhutan SDF (Sustainable Development Fee) and the Visa Application Fee during the visa application process.

Bhutan SDF for Indian Citizens

The Bhutan SDF (Sustainable Development Fee) for Indian Tourists is much lower compared to that of other Nationals. Indian Nationals visiting Bhutan will have to pay a daily SDF (Sustainable Development Fee) of INR (Indian Rupees) 1,200/- per person per night. The same reduction rules will apply to children between the age of 6 to 12 and children under the age of 5. The summary of the Bhutan SDF (Sustainable Development Fee) for Indian Tourists is as follows:

Age SDF (Sustainable Development Fee)
0 - 5 Years old SDF Exempted
6 - 12 Years old INR (Indian Rupees) 600 Per Person/Night
Adult above 12 Years old INR (Indian Rupees) 1,200 Per Person/Night

The 24-hour SDF (Sustainable Development Fee) waiver for tourists staying in border towns will continue. Which means, the SDF (Sustainable Development Fee) is not applicable to visitors visiting the border towns of Phuentsholing, Samtse, Gelephu, and Samdrup Jongkhar for a period of 24 hours only.

Will the Bhutan SDF cover my travel expenses to Bhutan?

The Bhutan SDF (Sustainable Development Fee) is paid directly and entirely to the Government of Bhutan and it does not cover your travel expenses including your air fares, your fooding and Accommodation, and your travel related expenses within Bhutan. You will have to pay separate fees for your travel to Bhutan. Your tour operator will provide you a pricing plan for your trip to Bhutan which will include all the expenses which includes your fooding, lodging, travel, and guide, and any other expenses required for your trip to Bhutan.

When & How do I pay the Bhutan SDF?

The Bhutan SDF (Sustainable Development Fee) must be paid when applying for your VISA. Bhutan Visa cannot be processed without making the SDF (Sustainable Development Fee) payments. Refer our step-by-step guide to processing a Bhutan Visa.

The SDF (Sustainable Development Fee) payment can be made via wire transfer or using a credit card during your VISA or Permit application. The SDF (Sustainable Development Fee) must be paid is USD (US Dollars), however Indian Tourists can pay in INR (Indian Rupees) as well. If you are eligible for a visa on arrival, you can make the applicable SDF (Sustainable Development Fee) in USD (US Dollars) at the port of entry.

If I cancel or shorten my trip, will my SDF be Refunded?

Yes, if you happen to cancel or shorten your trips to Bhutan, your remaining SDF (Sustainable Development Fee) (remaining amount after deducting the SDF (Sustainable Development Fee) for the number of nights you stayed in Bhutan) will be refunded by the Department of Immigration. However, any bank charges (transaction charges) applicable will be deducted from the total refund amount. It is also imperative to know that the refund will be processed only after the visitors depart Bhutan. To process your refund, you can directly contact our team at Found Bhutan or process it using the Online Visa Portal . We recommend getting in touch with our team for a hassle-free refund process.

If I prolong my stay in Bhutan, do I have to pay additional SDF?

A visitor in Bhutan can easily extend your stay in Bhutan. However, the same SDF (Sustainable Development Fee) rules apply for the Visa extensions as well. The extensions must be made in person at the Department of Immigration under the Ministry of Home Affairs and the SDF (Sustainable Development Fee) must be paid in US Dollars (Except for Indian Nationals).

For Indian Nationals, the extension process is the same as any other National, however Indian Nationals can pay the SDF (Sustainable Development Fee) in INR (Indian Rupees).

Are there any discounts or concessions on the Bhutan SDF?

The Bhutan SDF (Sustainable Development Fee) is a daily tariff paid by the tourists directly to the Government of Bhutan. So, unless the Government makes changes to the current applicable SDF (Sustainable Development Fee) which is in effect through 31st August, 2027, no discounts or concessional offers can be applied to the existing Bhutan SDF (Sustainable Development Fee).

Bhutan has introduced a familiarisation (FAM) tour for international travel agents and Press/Media/Influencer Trips for relevant individuals or groups who wish to promote and sell Bhutan as a destination. The applicable Bhutan SDF will be waived off for those visiting Bhutan under those tour categories. However, they require certain SOPs and requirements to be fulfilled. Contact Us to see if you qualify for the SDF Waiver.

Conclusion

The Bhutan SDF (Sustainable Development Fee) is a tariff levied by the Government of Bhutan from the tourists visiting Bhutan. The SDF (Sustainable Development Fee) is levied based on 3 age categories. Children below the age of 5 are not required to pay the Bhutan SDF (Sustainable Development Fee), while children between the age of 6 to 12 gets a 50% discount on the Bhutan SDF (Sustainable Development Fee). Finally, Adults above the age of 12 must pay the full SDF of USD (US Dollars) 100 per person per night for other countries, and INR (Indian Rupees) 1,200/- per person per night for Indian Nationals. The revenue generated in the form of SDF (Sustainable Development Fee) is used for various sustainable and developmental activities for the people of Bhutan.