Bhutan SDF 2026: Sustainable Development Fee Explained (100 USD/Night)
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The Sustainable Development Fee (SDF) is Bhutan's central instrument for sustainable tourism – and an essential part of your trip planning. Currently, the fee is 100 USD per person per night, a 50% reduction from the original rate of 200 USD. This reduced rate is valid until August 31, 2027. The revenue finances free healthcare and education for all Bhutanese citizens, preservation of the country's unique cultural landscape, and active environmental protection. Important to know: The SDF is a separate fee – accommodation, meals, tour guide, and transport are charged additionally.
Key Facts at a Glance
What is the Sustainable Development Fee?
The Sustainable Development Fee is a mandatory daily fee that all international tourists pay to the Bhutanese government. Since Bhutan opened its borders to travelers in 1974, the kingdom has consistently pursued a "High Value, Low Volume" strategy. The goal: Preserve the unique environment and centuries-old culture without opening the door to mass tourism. The SDF is the central instrument of this philosophy.
Important to understand: Since September 2022, the SDF is no longer an all-inclusive package like the previous system. You book and pay for accommodation, meals, tour guide, and transport separately – this gives you more flexibility in planning your trip.
Current SDF Rate (2026)
Since September 1, 2023, a 50% reduced SDF rate applies. The Bhutanese government introduced this reduction to welcome more international guests after the pandemic-induced pause. The reduced rate of 100 USD remains valid through August 31, 2027.
SDF Rates by Age
| Category | SDF per Night | Discount |
|---|---|---|
| Adults (ages 12+) | 100 USD | 50% off 200 USD |
| Children 6–11 years | 50 USD | 75% off 200 USD |
| Children under 6 years | Free | 100% exempt |
Special Regulations for Other Nationalities
| Nationality | SDF per Night | Special Feature |
|---|---|---|
| Indian Adults | INR 1,200 (~14.50 USD) | Significantly reduced rate |
| Indian Children (6–11 years) | INR 600 (~7.25 USD) | 50% child discount |
| Bangladeshi Tourists | 15 USD | For first 15,000 visitors/year, until 2027 |
Special Regulations and Exemptions
Certain groups of people are exempt from the SDF. This primarily affects people with professional or personal connections to Bhutan, as well as short stays in border towns.
Completely Exempt:
- Foreigners with Bhutanese spouse (including children)
- Foreign students in regular study programs
- Diplomats and embassy staff
- Staff of international organizations in Bhutan
- Foreign employees with authorization
24-Hour Rule (Border Towns):
- Phuentsholing – no SDF for stays up to 24 hours
- Samtse – no SDF for stays up to 24 hours
- Gelephu – no SDF for stays up to 24 hours
- Samdrup Jongkhar – no SDF for stays up to 24 hours
Calculation Examples for Your Trip
To help you with budget planning, we've calculated the SDF for various trip durations. Please note: In addition to the SDF, a one-time visa fee of 40 USD per person (ages 12+) applies.
7 Nights (1 Week)
| Travelers | Calculation | SDF Total | + Visa | Total Mandatory Fees |
|---|---|---|---|---|
| 1 Adult | 7 × 100 USD | 700 USD | 40 USD | 740 USD |
| 2 Adults | 2 × 7 × 100 USD | 1,400 USD | 80 USD | 1,480 USD |
| 2 Adults + 1 Child (8 yrs) | (2 × 7 × 100) + (7 × 50) | 1,750 USD | 80 USD | 1,830 USD |
| 2 Adults + 1 Child (4 yrs) | 2 × 7 × 100 USD | 1,400 USD | 80 USD | 1,480 USD |
10 Nights
| Travelers | Calculation | SDF Total | + Visa | Total Mandatory Fees |
|---|---|---|---|---|
| 1 Adult | 10 × 100 USD | 1,000 USD | 40 USD | 1,040 USD |
| 2 Adults | 2 × 10 × 100 USD | 2,000 USD | 80 USD | 2,080 USD |
| 2 Adults + 2 Children (7+10 yrs) | (2 × 10 × 100) + (2 × 10 × 50) | 3,000 USD | 80 USD | 3,080 USD |
14 Nights (2 Weeks)
| Travelers | Calculation | SDF Total | + Visa | Total Mandatory Fees |
|---|---|---|---|---|
| 1 Adult | 14 × 100 USD | 1,400 USD | 40 USD | 1,440 USD |
| 2 Adults | 2 × 14 × 100 USD | 2,800 USD | 80 USD | 2,880 USD |
| Family (2 Adults + Child 9 yrs + Child 3 yrs) | (2 × 14 × 100) + (14 × 50) + 0 | 3,500 USD | 80 USD | 3,580 USD |
21 Nights (3 Weeks)
| Travelers | Calculation | SDF Total | + Visa | Total Mandatory Fees |
|---|---|---|---|---|
| 1 Adult | 21 × 100 USD | 2,100 USD | 40 USD | 2,140 USD |
| 2 Adults | 2 × 21 × 100 USD | 4,200 USD | 80 USD | 4,280 USD |
What is the SDF Used For?
SDF revenue flows into the consolidated state budget and is used according to Article 14 of the Bhutanese Constitution. The funds finance central areas that support Bhutan's unique development approach – Gross National Happiness. As a traveler, you directly contribute to the country's sustainable development.
Health & Education
- Free healthcare for all Bhutanese citizens
- Free education from elementary school through university
- Expansion of medical infrastructure in remote regions
Environmental Protection
- Preservation of forest coverage (over 70% of the country)
- Maintenance of carbon-negative status
- Tree planting to offset tourism's carbon footprint
- Trail cleaning and maintenance
Cultural Preservation
- Renovation of historic Dzongs (monastery-fortresses)
- Preservation of cultural traditions and crafts
- Promotion of Buddhist heritage
Infrastructure & Youth
- Expansion of sustainable infrastructure
- Electrification of the transport sector
- Training programs for young Bhutanese
The use of SDF funds is determined in the five-year plan of the Gross National Happiness Commission and approved by the Bhutanese Parliament. This democratic oversight ensures that funds actually benefit the most important areas.
How and When is the SDF Paid?
The SDF must be paid in advance as part of the visa application. The Bhutanese Department of Immigration only issues the visa after full payment is received. Therefore, allow sufficient time for processing – ideally two to three weeks before departure.
Payment Methods
- Online Credit Card Payment: In the final step of online application on visit.doi.gov.bt. Visa and Mastercard are accepted – the fastest option.
- International Bank Transfer: The transfer receipt is uploaded to the portal. Processing time is longer than card payment, but sometimes advantageous for larger amounts.
Important Payment Notes
- Plan ahead: Apply for visa and SDF at least 2–3 weeks before departure
- Inform your bank: For international bank transfers, notify your bank in advance
- Keep receipts: Have payment confirmation ready for entry
Complete guide to visa application
Frequently Asked Questions
Can I get a refund for the SDF if I leave early?
Yes, the SDF is refunded for unused nights if you leave early. The refund is processed after you depart Bhutan. Bank fees and direct costs are deducted from the refund amount.
Is the SDF refunded if I cancel my trip?
Yes, the SDF is fully refunded if you cancel before departure. However, the 40 USD visa fee is non-refundable. Bank fees are deducted from the refund amount.
Will the SDF increase to 200 USD after August 2027?
It's currently unclear whether the 50% discount will be extended or the price will revert to the original rate of 200 USD. The Bhutanese government has made no official announcements. We recommend checking current regulations on bhutan.travel before booking.
Can I pay the SDF locally in Bhutan?
No, the SDF must be paid before entry as part of the visa application. Without proof of payment, you will not receive a visa and cannot enter Bhutan.
Is the SDF included in the travel package price?
This depends on your provider. Some tour operators include the SDF in the package price, others list it separately. Ask explicitly when booking whether the SDF is included. The 40 USD visa fee is usually charged separately.
How much SDF does my child pay?
Children under 6 years are completely exempt. Children between 6 and 11 years pay 50 USD per night (50% of the adult price). From age 12, the full rate of 100 USD per night applies. Age is calculated at the time of travel.
Are there discounts for longer stays?
The earlier "Stay Longer" programs (e.g., 7+7 nights) were discontinued at the end of 2023. Currently, there are no additional discounts for longer stays. The 50% base discount (100 instead of 200 USD) applies uniformly through August 2027.
Why is the SDF so high in Bhutan?
Bhutan pursues a "High Value, Low Volume" tourism strategy to protect the environment and culture. Revenue finances free healthcare and education, environmental protection, and cultural preservation. As the world's only carbon-negative country, Bhutan prioritizes sustainability over mass tourism.
Further Information
The SDF is an important cost factor in your Bhutan trip. These topics will help with your further planning:
Visa & Entry
Complete guide to visa application: E-visa, documents, fees, and process.
Costs & Budget
Complete cost breakdown for your Bhutan trip: SDF, flights, accommodation, guide, and more.
Sustainability in Bhutan
Learn about Bhutan's unique sustainability philosophy and Gross National Happiness.
Plan Your Bhutan Trip
We help with budget planning and answer all questions about SDF and travel costs.