All the international visitors visiting Bhutan will have to pay Sustainable Development Fee of USD 100 per person per night The sustainable development Fee for the Indian nationals is INR 1200 per person per night.
The Sustainable Development Fee (SDF), however, exempts day tourists (Indian) who do not travel past the first designated location (Border town, Phuntsholing). Minors under the age of five is exempted and children between the ages of six and below twelve, pay a 50% sustainable development fund.