Visa Formalities for Foreign Travellers
Do you need a Visa to enter Bhutan?
Yes, all visitors need a visa to enter Bhutan, except for visitors from India, who require a permit. Nationals of Bangladesh and the Maldives, as well as nationals of Switzerland and Thailand who hold diplomatic or government-official passports, are also eligible for a visa on arrival at their port of entry.
As part of the visa application process, you will be required to pay the Sustainable Development Fee (SDF) of US$100 per day (per adult; concessionary rates apply for children)
A non-refundable, one-off visa application fee of US$40 is also payable. You can apply online for a visa or permit by completing an application form, or if you’re travelling with a tour operator or staying at a hotel, they can apply on your behalf. You can apply for yourself and anyone you’re travelling with, provided you have the required information for each person travelling.

Indian nationals visiting Bhutan do not require visa but will need to obtain an Entry Permit issued by the Department of Immigration in the Pedestrian Terminal at Phuentsholing. Tourists/visitors from India are required to carry the following Travel Documents:
1. Original Indian Passport (with minimum six months validity) or Original Voter ID card;
(scanned/printed copies of the voter cards are not accepted). No document other than the two mentioned above are accepted.
2. For children below 18 years, original birth certificate (only in English language) or passport. Children must be accompanied by their parents.
3. 02 passport size photographs are required.
Indian tourists can enter Bhutan either by planning their own trip or they can avail the services of local tour operators to process the travel documents & plan a trip.
Indian tourists who are planning their own trip is advised to make following arrangements:
1. Obtain entry permit online
2. Accommodation: It is mandatory to stay in Department of Tourism certified accommodation for the whole duration of trip
3. A tour guide
4. Transportation around the country

The SDF - the Sustainable Development Fee - is a daily fee levy paid by all visitors on a tourist visa to support Bhutan’s development.
The main objectives of the SDF system are to ensure that tourists visit in sustainable numbers and that a sizeable proportion of the income made through tourism is shared by, and invested in, all Bhutanese people.
A percentage of the money collected is used to fund the administration costs involved in tourism (i.e. airports, tourist services, and other administration), and a far greater amount is allocated to various projects that enhance facilities, services and infrastructure for Bhutanese nationals, as well as for visitors.
This income also goes towards funding wider areas of society, such as free education, including university places in Bhutan and abroad for the smartest pupils.
SDF Levied on the total number of days a tourist stays in Bhutan are as follows:
1. Foreigh Nationals: USD 100 per person per day
2. Indian Nationals: Nu./Rs. 1200 per person per day. Indian nationals entering Bhutan and spending 1 night inside Bhutan in the bordering town to India in any TCB accrediated hotel can apply for exemption from SDF.
3. For Bangldeshi & Maldives Nationals: Based on the conversion rate at the time of visa grant and has to be paid in USD.
4. Children aged 6 to 12 receive a 50% discount.
5. Children aged 5 and under are exempted

Bhutan can be visited any time of the year as Bhutan has all seasons- Winter, Spring, Summer, monsoon & Autumn. Before, peak season and lean season were observed but presently its throughout the year .
So, based on your travel preference you can visit Bhutan. Since Bhutan is mountaneous country and monsoon season is rainy there is a chance that sometime road will be little rough due to slides here and there but its cleared instantly by the pulic works department.
Presently tariffs remains the same as that of other months and seasons. Winter is quite cold due to the geographical location in the mid and foothills of the Himalayas. Best months to travel would be in the month of March, April, May, September, October and November