Bhutan
Profiled in Thimphu · South Asia
A Himalayan kingdom that measures itself in Gross National Happiness, with dzong fortresses above pine valleys and a deliberately capped, high-value tourism model.
Cost of living
What a month costs
Local costs are modest, but Bhutan restricts tourism through a daily Sustainable Development Fee, and imported goods carry Indian transport costs on top.
The scores
How it rates for a moving family
See and do
Top 10 in Thimphu
- Tiger's Nest (Taktsang)Cliffside monastery nine hundred metres above the Paro valley.
- Tashichho DzongFortress-monastery housing the throne room and government.
- Buddha DordenmaFifty-one-metre gilded Buddha above Thimphu.
- Punakha DzongWinter seat of the monastic body between two rivers.
- National Memorial ChortenWhitewashed stupa circled daily by Thimphu residents.
- Simply BhutanLiving museum of vernacular architecture and craft.
- Dochula PassOne hundred and eight chortens with a Himalayan panorama.
- Weekend MarketThimphu's produce and handicraft market by the river.
Where to go
Weekend escapes
- ParoValley of the Tiger's Nest monastery and the only international airport.
- PunakhaWarmer valley with the country's most beautiful dzong at a river confluence.
- PhobjikhaGlacial valley where black-necked cranes winter.
- BumthangSpiritual heartland of ancient temples in the central highlands.
- HaaQuiet border valley opened to visitors only in 2002.
Residency
Bhutan does not offer investor residence or citizenship, and foreigners cannot own land. Long stays run through employment or approved projects, and naturalisation is rare and discretionary.
Tax
Personal rates are progressive to 30% and the corporate rate is 25% under the Income Tax Act 2022. A goods and services tax replaced the old sales tax. There is no wealth or inheritance tax.
Curious what you would actually pay? See the Bhutan tax profile: income, corporate, VAT and exit rules →
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