Bhutan is officially implementing their Goods and Services Tax beginning January 1, 2026. GST will be imposed at a rate of 5%, which is reduced from the original proposed rate of 7%. Non-resident businesses with an annual taxable supply of more than 5,000,000.00 BTN are required to register for GST.
Non-resident marketplaces and suppliers of remote services, including electronic services, to non-registered persons in Bhutan are required to collect and remit GST.
The GST Act and Amendments can be found here.
