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BhutanWork permitsLast checked October 17, 2026

Work permit for foreign workers

Department of Labour approval plus Department of Immigration permit

Foreigners can only work in Bhutan once the employer has approval from the Department of Labour to recruit them. With that approval, the worker applies to the Department of Immigration (DoI) for a work permit, enrols biometrics and gets a card. Health screening and a drug test in Bhutan are required. Bhutan treats foreign workers as 'non-tourists', so the tourist Sustainable Development Fee does not apply to this category.

See requirements ↓

Life in Bhutan

Money

3

Currency

Bhutanese Ngultrum

BTN

Bhutanese Ngultrum

Cost of living

24

Price level · US = 100

World Bank price levels, 2025

Tax

5–30%

Income tax (national)

GST 5%

Income Tax Act of Bhutan 2025, from income year 2026: nil up to Nu. 300,000, then 5%/10%/15%/20%/25%, with 30% above Nu. 3,500,000.

Official rates, 2026 · headline only

Living

1

Happiness

5.1

#2 of 3 countries

World Happiness Report 2018

Your edge here Members

What gives you an edge here: passports, visas and permits you hold, work, study, language and family ties

Who it’s for

Foreign nationals aged 18 or over who have been recruited by an employer in Bhutan, including day workers in border towns.

Eligibility

  • Age

    You must be at least 18 years old when you apply for the work permit.

    18 years

    Minimum age · at time of applying

    Official wording

    The foreign worker must be at least 18 years old when applying for the work permit.

  • Department of Labour approval

    The employer must first get approval to recruit from the Department of Labour (now under the Ministry of Industry, Commerce and Employment, MoICE). The Department of Labour vets the application, including the worker's qualifications and skills.

  • Entry for employment

    The worker needs an employment entry permit or visa as applicable. Indian nationals may use a passport or voter identity card.

A sneak peek at what's inside

  • Next requirementHealth screening
  • Document checklistApproval from the Department of Labour
  • FeesWork permit card fee

The full requirements are for members

Create an account and subscribe to see every requirement, the full document checklist, fees, steps, processing times and conditions, and how your profile compares.

  • 1 more requirement
  • 6 documents
  • 2 fees
  • 6 steps
  • Processing times and conditions

Places to visit in Bhutan

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Official sources

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