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Bhutan -- Regulatory Status Regulatory Overview

Published: 2026-04-22 Updated: 2026-08-15 Researched: 2026-08-15 Author: local/granite4.1 Version 2 Sources cited in: English (14)

Methodology

AI-generated synthesis from web search results.

Limitations

  • AI-generated content -- not reviewed by human expert
  • Source URLs not independently verified

RESEARCH: Bhutan cryptocurrency and digital asset status regulatory requirements

Executive Summary

Step‑by‑step reasoning

  1. Identify the task
    The user has pasted a long block of text that describes Bhutan’s Personal Income Tax (PIT) system, including tax brackets, deductions, registration procedures, regional offices, and external links.

  2. Determine what is being asked
    No explicit question follows the block; however, based on the inclusion of many sources at the end (“SOURCES — copy these exact links into your claims”), the user likely wants a concise summary that cites each source exactly as provided.

  3. Extract key information from the PIT description

    • Taxable income: Gross income from salary, rental, dividend, or other sources exceeding Nu 300,000 per year is taxable.
    • Tax brackets (2026):
      1. Nu 300,001 – Nu 400,000 → 10%
      2. Nu 400,001 – Nu 650,000 → 15%
      3. Nu 650,001 – Nu 1,000,000 → 20%
      4. Nu 1,000,001 – Nu 1,500,000 → 25%
      5. Nu 1,500,001+ → 30%
    • Surcharge: 10% on PIT if the PIT amount is ≥ Nu 1,000,000.
    • General deductions (up to a maximum each): education allowance per child (max Nu 350,000), life‑insurance premium, self‑education allowance (max Nu 350,000), donations up to 5% of total adjusted gross income, sponsored children’s education expense (max Nu 350,000).
    • Specific deductions/exemptions:
      • Salary: less PF and GIS contributions.
      • Rental: less 20% on repairs/maintenance interest, urban taxes & insurance premium.
      • Dividend: specific exemption of Nu 30,000 plus loan‑interest for shareholding.
      • Other income: less 30% on gross other income.
    • Liability: Bhutanese citizens, residents, or any person earning taxable gross income in Bhutan must pay PIT.
    • Registration: Required online or via FORM PIT‑1 (submitted to the Regional Revenue Collection Office – RRCO) for persons ≥ 18 years with income from one of the four sources.

  4. List regional offices (as given):

    1. Thimphu RRCO – covers Thimphu, Wangdue Phodrang, Punakha, Gasa
    2. Paro RRCO – covers Paro, Haa
    3. Phuentsholing RRCO – covers Chukha
    4. Samtse RRCO – covers Samtse
    5. Gelephu RRCO – covers Sarpang, Tsirang, Dagana, Zhemgang
    6. Bumthang RRCO – covers Bumthang, Trongsa
    7. Mongar RRCO – covers Mongar, Lhuentse, Tashigang, Tashi Yangtse
    8. Samdrup Jongkhar RRCO – covers Samdrup Jongkhar, Pema Gatshel

  5. Provide the exact source links (verbatim as requested):

  6. Compile the response
    Provide a brief, well‑structured summary that includes the tax brackets, major deductions, registration process, regional offices, and then list each source link exactly as supplied.

Summary of Bhutan’s Personal Income Tax (PIT) System

Bhutan imposes PIT on gross income exceeding Nu 300,000 per annum from salary, rental, dividend, or other sources. The tax is progressive:

Taxable Income Range Rate
Nu 300,001 – Nu 400,000 10%
Nu 400,001 – Nu 650,000 15%
Nu 650,001 – Nu 1,000,000 20%
Nu 1,000,001 – Nu 1,500,000 25%
Nu 1,500,001+ 30%

A surcharge of 10% applies if the PIT amount is ≥ Nu 1,000,000.

General deductions (maxima):

  • Education allowance per child: up to Nu 350,000
  • Life‑insurance premium
  • Self‑education allowance: up to Nu 350,000
  • Donations: up to 5% of total adjusted gross income
  • Sponsored children’s education expense: up to Nu 350,000

Specific deductions/exemptions:

  • Salary: less PF and GIS contributions.
  • Rental: less 20% on repairs/maintenance interest, urban taxes & insurance premium.
  • Dividend: specific exemption of Nu 30,000 plus loan‑interest for shareholding.
  • Other income: less 30% on gross other income.

Liability: Bhutanese citizens, residents, or any person earning taxable gross income in Bhutan must pay PIT.

Registration: Required online or via FORM PIT‑1 (submitted to the Regional Revenue Collection Office – RRCO) for persons ≥ 18 years with income from one of the four sources.

**Sources The Kingdom of Bhutan, BTI 2026 Bhutan Country Report, Laws & Regulations, IBLS, Licensing System, Licensing (BCTA), Notification to Check Business License Validity, RSTA, Track Application | Tourism Council of Bhutan, Bhutan – KnowYourCountry, Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས, KPMG – New GST regime to replace existing sales tax framework (Bhutan)

Regulatory Framework

Licensing Requirements

AML/KYC Requirements

Enforcement Actions

Tax Treatment

Key Gaps & Risks

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Sources

Source Data

80%

Extract key information from the PIT description

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Taxable income: Gross income from salary, rental, dividend, or other sources exceeding Nu 300,000 per year is taxable.

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Nu 650,001 – Nu 1,000,000 → 20%

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Nu 1,000,001 – Nu 1,500,000 → 25%

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Surcharge: 10% on PIT if the PIT amount is ≥ Nu 1,000,000.

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

General deductions (up to a maximum each): education allowance per child (max Nu 350,000), life‑insurance premium, self‑education allowance (max Nu 350,000), donations up to 5% of total adjusted gross income, sponsored children’s education expense (max Nu 350,000).

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Liability: Bhutanese citizens, residents, or any person earning taxable gross income in Bhutan must pay PIT.

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Registration: Required online or via FORM PIT‑1 (submitted to the Regional Revenue Collection Office – RRCO) for persons ≥ 18 years with income from one of the four sources.

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Thimphu RRCO – covers Thimphu, Wangdue Phodrang, Punakha, Gasa

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Phuentsholing RRCO – covers Chukha

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Gelephu RRCO – covers Sarpang, Tsirang, Dagana, Zhemgang

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Bumthang RRCO – covers Bumthang, Trongsa

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Mongar RRCO – covers Mongar, Lhuentse, Tashigang, Tashi Yangtse

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Samdrup Jongkhar RRCO – covers Samdrup Jongkhar, Pema Gatshel

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

The Kingdom of Bhutan: https://www.congress.gov/crs-product/IF10660

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

BTI 2026 Bhutan Country Report: https://bti-project.org/en/reports/country-report/BTN

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Notification to Check Business License Validity: https://www.moice.gov.bt/?p=266294

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Track Application | Tourism Council of Bhutan: https://gms.tourism.gov.bt/application/tracker

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས: https://www.drc.gov.bt/personal-income-tax-pit/

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

KPMG – New GST regime to replace existing sales tax framework (Bhutan): https://kpmg.com/us/en/taxnewsflash/news/2025/10/tnf-bhutan-new-gst-regime-to-replace-existing-sales-tax-framework.html

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Education allowance per child: up to Nu 350,000

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Self‑education allowance: up to Nu 350,000

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Donations: up to 5% of total adjusted gross income

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Sponsored children’s education expense: up to Nu 350,000

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Salary: less PF and GIS contributions.

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Rental: less 20% on repairs/maintenance interest, urban taxes & insurance premium.

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Dividend: specific exemption of Nu 30,000 plus loan‑interest for shareholding.

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Other income: less 30% on gross other income.

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Notification to Check Business License Validity

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Track Application | Tourism Council of Bhutan

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)
80%

KPMG – New GST regime to replace existing sales tax framework (Bhutan)

[primary] The Kingdom of Bhutan [secondary] BTI 2026 Bhutan Country Report [primary] Laws & Regulations [primary] IBLS [primary] Licensing System [primary] Licensing (BCTA) [primary] Notification to Check Business License Validity [primary] RSTA [primary] Track Application | Tourism Council of Bhutan [secondary] Bhutan – KnowYourCountry [primary] Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས [secondary] KPMG – New GST regime to replace existing sales tax framework (Bhutan)

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References

This article was generated by local/granite4.1 .

Primary Sources

rma.org.bt. (n.d.). Royal Monetary Authority of Bhutan. Retrieved April 22, 2026, from https://www.rma.org.bt/

congress.gov. (n.d.). The Kingdom of Bhutan. Retrieved August 22, 2026, from https://www.congress.gov/crs-product/IF10660

bti-project.org. (n.d.). BTI 2026 Bhutan Country Report. Retrieved August 22, 2026, from https://bti-project.org/en/reports/country-report/BTN

cra.gov.bt. (n.d.). Laws & Regulations. Retrieved August 22, 2026, from https://www.cra.gov.bt/laws-regulations/

ibls.systems.gov.bt. (n.d.). IBLS. Retrieved August 22, 2026, from https://ibls.systems.gov.bt/

citizenservices.gov.bt. (n.d.). Licensing System. Retrieved August 22, 2026, from https://www.citizenservices.gov.bt/Moea/redirectToPage?param=EC

bcta.gov.bt. (n.d.). Licensing (BCTA). Retrieved August 22, 2026, from https://bcta.gov.bt/licensing/

moice.gov.bt. (n.d.). Notification to Check Business License Validity. Retrieved August 22, 2026, from https://www.moice.gov.bt/?p=266294

eralis.rsta.gov.bt. (n.d.). RSTA. Retrieved August 22, 2026, from https://eralis.rsta.gov.bt/

gms.tourism.gov.bt. (n.d.). Track Application | Tourism Council of Bhutan. Retrieved August 22, 2026, from https://gms.tourism.gov.bt/application/tracker

drc.gov.bt. (n.d.). Personal Income Tax (PIT) – འོང་འབབ་དང་ཅ་དམ་ལས་ཁུངས. Retrieved August 22, 2026, from https://www.drc.gov.bt/personal-income-tax-pit/

Secondary Sources

dhi.bt. (n.d.). Druk Holdings & Investments. Retrieved April 22, 2026, from https://www.dhi.bt/

knowyourcountry.com. (n.d.). Bhutan – KnowYourCountry. Retrieved August 22, 2026, from https://www.knowyourcountry.com/country-reports/bhutan/

kpmg.com. (n.d.). KPMG – New GST regime to replace existing sales tax framework (Bhutan). Retrieved August 22, 2026, from https://kpmg.com/us/en/taxnewsflash/news/2025/10/tnf-bhutan-new-gst-regime-to-replace-existing-sales-tax-framework.html

Edit History

2026-04-22 — auto-publish-pipeline: published — Auto-published: grade B
2026-08-22 — refresh-from-research: refreshed — Refreshed from _processed/bt-status.md (researched 2026-08-15); grade B → A

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