Sustainable Development Fee

Bhutan charges its Sustainable Development Fee for each visitor night. The National exchequer collects the receipts, and the government allocates the money to public services and development projects. The tourism department identifies healthcare, education, infrastructure, conservation and cultural preservation among the supported activities. These are the government's stated uses of the revenue, rather than a promise that each visitor's payment funds a particular project.

The levy is separate from the visa-processing fee, although visa applicants pay both through the application process. The schedule distinguishes visitor categories, including Indian nationals, and provides concessions for children. The amount payable therefore depends on the applicable category and length of stay.