🇧🇹 Bhutan BT / BTN #133

Nomad Score 51.0

Cities 6

Region South Asian Association for Regional Cooperation, Himalayan Region, Asia, Asia, Southern Asia, Least Developed Countries

Currency BTN

🇧🇹 BHUTAN TAX PROFILE

Data year: 2026

Tax System Worldwide

Top PIT Rate 25.0%

Corporate Tax Rate 25.0%

GST 5.0%

Capital Gains Tax No Capital Gains Tax

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count 4

Tax Authority: Department of Revenue and Customs (website)

🏠 TAX RESIDENCY

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a calendar year.

Exit Tax No

CFC Rules No

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

📚 SOURCES

Bhutan DRC GST guide (accessed May 3, 2026)
Bhutan GST Rule 2026 (accessed May 3, 2026)
Tax Foundation / PwC - Bhutan (accessed Mar 23, 2026)
CIT rates cross-referenced

🔗 RELATED

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