Bhutan does not do independent budget travel, and this is deliberate policy rather than an accident of infrastructure. Understanding the system before you plan saves a great deal of confusion.
The Sustainable Development Fee
Every visitor — with the exception of Indian, and formerly some regional, nationals under separate arrangements — pays a Sustainable Development Fee per person per night, on top of all travel costs. It was set at 200 US dollars, then reduced in 2023 to 100 US dollars per night to encourage visitor numbers to recover. Children aged six to twelve pay half; under-sixes are exempt. The fee funds free healthcare, free education and forest conservation, and it is the mechanism by which Bhutan pursues 'high value, low volume' tourism.
This fee is separate from what you pay for hotels, food, transport and your guide. Budget accordingly: a realistic all-in figure is considerably higher than the fee alone.
Visa and guides
You apply for a visa online or through a licensed Bhutanese operator, paying a one-off processing fee of around 40 US dollars. The visa is issued as a clearance letter before you fly; airlines will not board you without it.
A licensed guide is required for travel outside Thimphu and Paro, and in practice almost everyone travels with one throughout. This is less restrictive than it sounds — guides are well trained, speak good English, and unlock temples and context you would otherwise miss entirely.
Getting there
Only two airlines fly to Paro: Drukair and Bhutan Airlines, from Delhi, Kathmandu, Bangkok, Singapore, Kolkata, Guwahati and a few others. Book early — capacity is limited and fares do not fall. Overland entry from India is possible at Phuentsholing, Gelephu and Samdrup Jongkhar, with paperwork arranged in advance.
Money and connectivity
The currency is the ngultrum, pegged one-to-one with the Indian rupee, and rupees are accepted in practice. Cards work in larger hotels and shops in Thimphu and Paro but not much beyond, and ATMs are unreliable for foreign cards — carry US dollars in cash to change. Mobile coverage is good in the valleys and absent on trek.
Etiquette
Dress modestly, particularly at dzongs and temples: covered shoulders, long trousers or skirt, hats off, shoes off inside. Walk clockwise around chortens, mani walls and prayer wheels. Do not point your feet at an altar or a person. Ask before photographing people, and never photograph inside temples. Tobacco sales were long banned and smoking in public remains restricted — treat it as prohibited unless told otherwise. Tipping your guide and driver at the end is customary and genuinely appreciated.