sdf guide

Sustainable Development fees(SDF) guide 2027

What is the SDF?

SDF stands for Sustainable Development Fee. It’s a daily levy charged to tourists. This has remained same from the time it was introduced. SDF for 2027 is same as it was in 2021.
The fee helps fund Bhutan’s infrastructure, environment conservation, free health care & education, and other development programs.
It’s part of Bhutan’s “High Value, Low Volume” tourism strategy.

SDF Rates (for Tourists)

Here are the current (2027) SDF rates and rules:

SDF for foreigners

Non-Indian nationals: Pay US$ 100 per person per night.
Children (6–12 years, non-Indian): Pay US$ 50 per night.
Children under 6 (non-Indian): Do not pay SDF.

SDF for Indian nationals

Indian nationals pay Nu. 1,200 (or equivalent INR) per person per night.
Children aged 6–12 pay Nu. 600 (a 50% discount).
Children under 5 do not pay SDF.
Indian tourists may pay the SDF in Indian Rupees.

Exemptions / Special Cases

Bhutan grants a 24-hour SDF waiver to visitors of all nationalities who stay up to 24 hours in border towns—Phuentsholing, Samtse, Gelephu, and Samdrup Jongkhar—provided they do not travel beyond the designated border zone.
The Department of Immigration manages this waiver through a formal SOP (Standard Operating Procedure).

Validity Period / Rate Changes

The current SDF rate (US$ 100 for non-Indian tourists) remains valid until 31 August 2027.
The government reduced this rate from a higher amount as part of an updated tourism policy.

How to Pay SDF / Refunds

Travelers pay the SDF during the visa application process or through a tour operator.
If you cancel or shorten your trip, officials refund the unused SDF after departure, though banks may deduct transaction fees.
Indian tourists pay the SDF in INR during entry formalities or visa processing.

FAQ

Can I apply my Visa/permit online without using local Bhutanese tour operator?
Yes the procedure is very simple you can apply your visa/permit online without using a Bhutanese tour operator.

Where do i apply my visa/permit online?
You can apply your visa/permit online by clicking the the immigration link https://www.immi.gov.bt/home/

Can I travel alone after applying my visa/permit?
Its mandatory for you to use a guide in Bhutan. You can contact us for guide and car.

How do I make payment to Bhutan?
You can wire payment to Bhutan through a bank or pay online using your credit/debit card.