Can Tourists Claim GST Back in Bhutan?
Yes, but only on goods. Since 6 February 2026, tourists can claim back GST on goods worth Nu 50,000 or more on one invoice at the GST refund counter at Paro International Airport. GST on hotels, guides, transport and other services is not refundable.
- Goods you can claim on
- Nu 50,000 or more on one invoice
- Taken out of Bhutan through the airport
- Charge
- 5 percent kept from the refund
- Covers the cost of processing
- Where
- GST refund counter, Paro International Airport
- Claim before you depart
- Hotels, guides, transport
- Not refundable
- GST on services cannot be claimed back
What you can and cannot claim back
| Item | GST refundable? |
|---|---|
| Goods worth Nu 50,000 or more on one invoice, taken out of Bhutan through the airport | Yes, less a 5 percent charge |
| Goods worth less than Nu 50,000 on one invoice | No |
| Goods used up in Bhutan, wholly or in part | No |
| Goods bought for business | No |
| Hotels, guides, transport and other services | No |
| The SDF and the visa fee | No GST is charged on them |
Who can claim
Tourists and visitors on short stays can claim. You must leave Bhutan through an international airport, and you must claim before you depart. The law sets exact rules on who counts as a tourist, so ask the refund counter if you are unsure.
What you need to claim
You need valid tax invoices, and each invoice must be for Nu 50,000 or more including GST. You must leave Bhutan with the goods within the days your immigration permission allows. At the airport you show the goods and your documents, and the officer may inspect the goods. Goods that you have used up in Bhutan do not qualify.
What it costs
A 5 percent charge is kept from your refund to cover the cost of processing it. The refund you receive is shown after this charge.
How to claim
Go to the GST refund counter at Paro International Airport before you leave, with your invoices, your goods and the documents the counter asks for. For questions, contact the Regional Revenue and Customs Office in Paro on 02 328391, or call 3999 toll free.
Duty free shops
If you buy from a licensed duty free shop, you pay the GST and claim it back when you leave through the airport. At the airport duty free shop on the departure side, the sale has no GST if you show your airline ticket and boarding pass, take the goods on the outbound side of the customs barrier and leave Bhutan.
When did the refund start?
The Department of Revenue and Customs announced in Public Notification DRC/GST/50/2026/1352 that GST refunds officially began on 6 February 2026, under section 160 of the GST Act. Reports in January 2026 said no date had been set. The notice ended that.
What this means for your Thunphel trip
Since 1 January 2026, Bhutan charges a 5 percent GST on the land cost of a trip, such as hotels, guides and transport. This is a tax on services, so it cannot be claimed back. The SDF and the visa fee have no GST. For the full picture, see our guide to the Sustainable Development Fee, our visa page and our free Bhutan SDF calculator.
Planning a trip? Tell us your dates and we will confirm what it will cost.
Official sources: GST Rules 2026, rules 147 to 153 and 157 to 163 (Ministry of Finance), and Public Notification DRC/GST/50/2026/1352 of the Department of Revenue and Customs, 6 February 2026.
When GST and refunds started
-
1 January 2026
GST starts
A 5 percent GST replaces the older 10 percent sales tax. It applies to the land cost of a trip.
-
6 February 2026
Refunds start
The Department of Revenue and Customs announces that tourist GST refunds officially start. A refund counter is open at Paro International Airport.
Official source: Ministry of Finance, GST Rules 2026
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