Payroll Cycle
Minumum Wage
Overtime Pay
Visa Immigration

Talent Wiki - Bhutan

Your quick guide on talent and labor compliance norms in Bhutan
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Bhutanese Ngultrum (BTN)
Nepali, Dzongkha, Lepcha, Tshangla
Payroll Frequency
GDP per Capita
3,000.80 USD (2020)
Employer Tax

Supplementary Guide for Employment and Expansion in Bhutan

Talent Overview

Bhutan is one of the least developed countries in the world with a freedom score of 59.3. Over 60% of its population depends on agriculture and animal husbandry making up 50% of its GDP. Its close trade relations with India assist them through monetary and trade exceptions. It had a downturn in GDP growth sliding to -10.1% in 2020. Bhutan largely protects its culture hence its apprehension toward progressive modernization.

Major Economic Hubs: 

Thimphu, Phuntsholing

Skills in Demand:

Construction and Trade Professionals, Information and Communications Technology Professionals, Tourism Professionals

Local Universities

The top universities of Bhutan are as follows:

Royal University of Bhutan


Belarus : 1

World : 5481

Royal Thimphu College


Belarus : 2

World : 15669

Royal University of Bhutan Paro College of Education


Belarus : 3

World : 8648

Royal University of Bhutan College of Science & Technology


Belarus : 4

World : 16763

Royal Institute of Management


Belarus : 5

World : 17927

Salary Data

The monthly salary data of a few job title in Bhutan are:

No. Job Title Salary Average (in BTN) Salary Average (in USD)
1 Developer / Programmer 37,900.00 474.40
2 Network Engineers 33,500.00 419.32
3 Lawyers 72,100.00 902.48
4 General Manager 64,700.00 809.77
5 Chief Executive Officer 83,010.00 1,038.94
6 Chief Financial Officer 74,500.00 932.43
7 Information Technology Manager 62,500.00 782.24

Talent Sourcing Tips

Top Local Job Boards:, JobsInYangong,

Number of LinkedIn users:


Top Recruitment Agencies:

Bhutan Recruitment, BISHT Overseas Employment Agency

Employing in Bhutan

Hiring employees in Bhutan is a breeze when you are knowledgeable about its employment laws, benefits, payroll, and tax systems. Know how to employ and onboard talents from Bhutan with the information below.

Employee Contract

Written employment contracts in Bhutan are required if the contract schedule is more than one year of service. When a written contract is not met, the employer must adhere to the Labor Law of Bhutan. Contracts are generally written in Choke but as a rule, they must be understood by both parties.

Public and Provincial Holidays

Date Name Type
1 Jan Winter Solstice (Nyilo) Public Holiday
2 Feb Traditional Day of Offerings Public Holiday
21 Feb King's Birthday Public Holiday
22 Feb King's Birthday Holiday Public Holiday
23 Feb King's Birthday Holiday Public Holiday
3 Mar Losar (New Year) Public Holiday
4 Mar Losar Holiday Public Holiday
2 May Birth Anniversary of Third Druk Gyalpo Public Holiday
11 May Death Anniversary of Zhabdrung (Zhabdrung Kuchoe) Public Holiday
14 Jun Buddha's Parinirvana Public Holiday
9 Jul Birth Anniversary of Guru Rinpoche Public Holiday
1 Aug Buddha's First Sermon Public Holiday
23 Sep Blessed Rainy Day Public Holiday
30 Sep Thimphu Drubchoe (Thimphu only) Municipal Holiday
4 Oct Thimphu Tshechu (Thimphu only) Municipal Holiday
5 Oct Thimphu Tshechu (Thimphu only) Municipal Holiday
5 Oct Dashain Public Holiday
6 Oct Thimphu Tshechu (Thimphu only) Municipal Holiday
1 Nov King Jigme Khesar Namgyel's Coronation Public Holiday
11 Nov Birth Anniversary of the Fourth Druk Gyalpo/Consitution Day Public Holiday
15 Nov Descending Day of Lord Buddha Public Holiday
17 Dec National Day Public Holiday


Payroll Cycle:

Wages in Bhutan are paid monthly.

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Minimum Wage:

The minimum wage in Bhutan is BTN 3,750 per month.

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Overtime Pay:

Overtime hours should not exceed 2 hours per day or 12 hours per week. A worker is paid at a minimum of their normal rate of pay or may depend on the employee-employer contract. If the employee is needed to work from 10:00 p. m. - 8:00 a. m. then the rate is 50% in addition to their normal rate.

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Health Examination Clause


13th Month Pay: 

The 13th month salary is mandatory in Bhutan.

Employee Benefits: 

  • ~Member Pension (retirement)
  • ~Permanent Disability Benefit
  • ~Surviving Spouse Benefit
  • ~Surviving Children Benefit
  • ~Orphan Benefit
  • ~Dependent Parent Benefit
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Employer Payroll Tax:

The contribution taxes are dependent on which contributions the employee is available to provide.

Type Contribution Rate
Employer Not lower than 5%

Employee Payroll Tax:

Every employee is entitled to a monthly salary, from which the following contributions will be made.

Type Contribution Rate
Employee Not lower than 5%

Employee Income Tax:

Income tax is levied at a progressive rate on all annual income as follows:

Income Group (in BTN) Taxes
0 - 300,000 0%
300,001 - 400,000 10%
400,001 - 650,000 15%
650,001 - 1,000,000 20%
1,000,001 - 1,500,000 25%
1,500,001+ 30%


The GST (VAT) rate in Bhutan is 7%.

Offboarding & Termination

Termination Process

An employer must provide an employee with at least two weeks written notice of their intention to terminate the employment of an employee. Thereafter, the employer must pay the employee two weeks wages at a regular rate. 

However, federally regulated employees do not have to give their employer notice if they choose to quit. 

Notice Period

An employer is required to provide a minimum 30 days notice period in the employment contract.

Severance Pay

On termination of contract, employees with a minimum service of 5 years with constant contribution will receive the provident fund contributions including interest from employee and employer contribution. With less than five years of constant contribution, employees are entitled to their provident fund contributions with interest but not the employer’s contribution.

It is not stipulated in the law that requires the employer to provide a severance pay package.

Visa and Immigration

Getting a Business Visa or Work Permit in Bhutan depend on the rules and regulations of the Ministry of Foreign Affairs (MFA). 

For a Business Visa, you must have documentary evidence of the business existing in the country.

For a work permit, it depends on the relevant agencies for processing but generally, you must apply for a permit from the Department of Labour and must be over 18 years of age.

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