BT · Asia · BTN
Bhutan
Tax rates
Income Tax
30%
Top rate, progressive scale
Source: Bhutan Department of Revenue and Customs, Ministry of Finance — Personal Income Tax (PIT) · as of 2026-07-20Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
5%
Standard rate
Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Bhutan · as of 2026-01-01Wealth Tax
0%
Not levied
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Bhutan using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| BTN 0 | 0% |
| BTN 300,001 | 10% |
| BTN 400,001 | 15% |
| BTN 650,001 | 20% |
| BTN 1,000,001 | 25% |
| BTN 1,500,001 | 30% |
Bands apply to annual taxable income, per the page's own income description. A separate 10% surcharge is levied on the PIT amount itself, not on income, once annual PIT liability reaches Nu 1,000,000 or more.
Bhutan's Personal Income Tax follows a progressive annual schedule reaching 30% on income above Nu 1,500,000; a further 10% surcharge applies to the tax itself once annual PIT liability reaches Nu 1,000,000 or more.
VAT
Bhutan's Goods and Services Tax (GST) took effect on 1 January 2026.
In practice
- Filing
Businesses must register for GST once annual turnover reaches, or is expected to reach, Nu 5,000,000 (the threshold set by Schedule II), within thirty days of the following month; turnover below the threshold may still register voluntarily.
Source: Bhutan Department of Revenue and Customs, Ministry of Finance — Consolidation of the Goods and Services Tax Act of Bhutan 2020 and Amendments thereof · as of 2025-09-01- Exemptions
Schedule IV exempts financial services, residential premises, education services, and health services from GST, while Schedule V zero-rates exported goods and goods located outside Bhutan at the time of supply.
Source: Bhutan Department of Revenue and Customs, Ministry of Finance — Consolidation of the Goods and Services Tax Act of Bhutan 2020 and Amendments thereof · as of 2025-09-01
Wealth Tax
No net wealth tax identified in Bhutan's tax framework. The official Department of Revenue and Customs (Ministry of Finance) administers Goods and Services Tax, Personal Income Tax, Business Income Tax, Corporate Income Tax, Property Tax and Sales Tax; no net wealth/net worth tax on individuals is among them.