Tax Map · Relocation rankings

Tax residency in Bhutan

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• stay in the Kingdom of Bhutan during an income year equal to or more than 6 months (183+ days in the calendar year)

Bhutan does not offer residence or citizenship by investment, but from 2026 a Digital Nomad Residence Programme allows approved remote workers to live in Bhutan for 12–24 months if they pay a US$2,800 annual fee and maintain a US$10,000 TER-token balance via the Gelephu Mindfulness City Authority.

Tax residency is based purely on physical presence of at least six months in the calendar year; dropping below this day-count and ceasing to stay in Bhutan is generally sufficient to stop being a tax resident.

“Resident means any person whose stay in the Kingdom of Bhutan during an income year is equal to or more than 6 months. Income year means the calendar year.” — Department of Revenue and Customs, Ministry of Finance, Royal Government of Bhutan

Estimate — confirm against the linked sources. See methodology.