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Goods and Services Tax (GST)

GST Amendment Act of Bhutan

    1. GST Amendment Act of Bhutan (2025)
    2. GST Amendment Act of Bhutan (2022)
    3. GST Amendment Act of Bhutan (2021)

Goods and Services Tax Act of Bhutan

  1. Goods and Services Tax Act of Bhutan 2020

Goods and Services Tax Forms

    1. GST Registration Form_Individual_Resident
    2. GST Registration Form_ Non-Individual_Resident
    3. GST Simplified Registration Form
    4. GST Group Registration Form
    5. GST Divisional Registration Form
    6. GST Form Registration Bonafide Transfer V1.0

GST Guideline

    1. GST Guideline for GST Registration_Non_Resident 2026 (Acts and Rules)

GST FAQ

    1. GST FAQs

Tax Administration

  1. Personal  Income Tax (PIT)
    1. Sponsor Child Form
    2. Rental_Form_for_Joint_Owners
    3. Rental_Form_for_Single_Owner
  2. Tax Deducted at Source
    1. FORM IT-1(a) MONTHLY SALARY SCHEDULE
    2. FORM IT-2 INCOME FROM REAL PROPERTY
    3. FORM IT-3 INCOME FROM DIVIDEND
    4. FORM IT-5 OTHER SOURCES
    5. FORM IT-6 TDS FROM TOUR INCOME
    6. FORM IT-7(b) 2% BHUTANESE CONTRACT
    7. New – FORM IT-7(a) NON BHUTANESE CONTRACT
  3. Fiscal Incentives Form
    1. FORM 1 TAX EXEMPTION SCHEME APPLICATION FORM
    2. FORM 2 CONCESSIONARY TAX RATES SCHEME APPLICATION FORM
    3. FORM 3 CONCESSIONARY TAX RATES SCHEME APPLICATION FORM FOR EXTENSION OF QUALIFYING PERIOD
    4. FORM 4 INVESTMENT ALLOWANCE INCENTIVE APPLICATION FORM
    5. FORM 5 APPLICATION FOR SALES TAX AND CUSTOMS DUTY EXEMPTION ON GOODS AND COMMODITIES
  4. Employees Welfare Fund Scheme Forms
  5. Other Forms
    1. Registeration form_Agency
    2. Registration form_Exempted Organization
    3. Withholding tax rates for employers (New)

Customs

    Others
    1. Fiscal Incentives Act of Bhutan 2021
    2. Transnational Organized Crime in the Pacific 2024- UNODC
    3. Indirect Tax Manual 2025
    4. Customer Service Delivery Standards (CSDS)
    5. Time Release Study (TRS) Bhutan-2024
    6. Customs Rules and Regulation of Bhutan-Revised Edition 2023
    7. Revised schedule of items Amended on (12th December, 2025)
    BTS Publication
    1. Bhutan Trade Statistics 2025 New Post date 2-Feb-2026
    2. Bhutan Trade Statistics 1st Quarter 2025
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Under Construction……

Revenue Reports

  1. National Revenue Report (NRR) 2024-2025
  2. National Revenue Report (NRR) 2022-2023
  3. National_Revenue_Report_2023-24