Moving to Bhutan: taxes, residence and life

How to become tax resident in Bhutan: personal, dividend and corporate tax, 0 residence programmes, days needed, climate, safety and economy — compared with 194 countries.

Taxes

In Bhutan the top income tax rate is 30%, dividends are taxed at up to 10% and companies pay 22% corporate tax.

How to move and become tax resident

To become tax resident in Bhutan you need at least 183 days a year (183 days in year; residence permits very restricted). The typical route is None realistic: No residence route for a self-funded foreign family

Living there

Thimphu has a subtropical highland climate with winter highs around 12.3 °C and summer highs around 25 °C. The economy grew +6% in 2025; the IMF forecasts 7% for 2026. Its passport opens about 52 countries without a visa in advance. Security: No conflict exposure.

Key facts

Top income tax30%
Dividend tax10%
Corporate tax22%
Résidence fiscaleaprès 183 jours — 183 days in year; residence permits very restricted
Voie de résidence typiqueNone realistic — No residence route for a self-funded foreign family
Passeportsans visa ou visa à l'arrivée dans 52 pays
Economic growth+6% (2025), forecast 7% (2026)
Type de climatsubtropical highland · 12.3° / 25° (Thimphu)
Guerre & conflitsnone — No conflict exposure
Tous les risques naturels3.2/10
Solidité bancaire3.5/10 · NR
Protection de la propriété5/10
Logements chauds en hiver1/10

Frequently asked questions

How many days do I need to spend in Bhutan to become tax resident?

après 183 jours. 183 days in year; residence permits very restricted Not a practical destination

How much tax will I pay in Bhutan?

In Bhutan the top income tax rate is 30%, dividends are taxed at up to 10% and companies pay 22% corporate tax.

Which residence programmes does Bhutan offer?

No open residence programme is listed — usually work, family or study routes.

What is the usual way to move to Bhutan?

None realistic. No residence route for a self-funded foreign family

Compare with nearby countries

Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Cambodia · China · Fiji · Georgia · Hong Kong · India · Indonesia

Open Bhutan on the interactive map

Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.