🇧🇹 Bhutan Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇧🇹 Bhutan BT / BTN #133

Nomad Score 48.0

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)

Days Threshold 183 days

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

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31

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