Asia-Pacific · Tax guide
Bhutan
Bhutan taxes company profits at 30% and introduced a goods and services tax (GST) at 5%. Taxes are administered by the Department of Revenue and Customs.
At a glance
- Corporate income tax
- 30%
- GST
- 5%
- Withholding on payments abroad
- 5%
Standard rate
Single rate
Before treaty relief
Corporate income tax
Companies pay 30%, with tax deducted at source on many domestic payments credited against the final bill. The annual return is due by the end of March through the online RAMIS system.
GST
GST is 5%, replacing the old sales tax. Registered businesses file returns through RAMIS.
Payments abroad
Payments to non-residents carry 5% withholding.
Key dates
- Monthly or quarterlyGST return
- End of MarchAnnual income tax return
Figures and sources
3 figures- Corporate income tax rate30%Under professional review
- GST rate5%Under professional review
- Withholding on payments to non-residents5%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Bhutan based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Bhutan (a Bhutanese tax adviser) before making compliance decisions.