Doing business in Bhutan

Doing business in Bhutan can be a unique and rewarding experience for those looking to expand into the South Asian market. Bhutan is a small, landlocked country located in the eastern Himalayas, with a population of approximately 800,000 people. Despite its small size, Bhutan has a rich culture and natural beauty, and is known for its focus on sustainable development and Gross National Happiness.

One of the key advantages of doing business in Bhutan is the country's focus on sustainable development. The Bhutanese government has implemented a range of policies aimed at promoting economic growth while also preserving the country's environment and cultural heritage. This can provide opportunities for businesses in areas such as renewable energy, eco-tourism, and sustainable agriculture.

Additionally, Bhutan has a small but growing economy, with a focus on agriculture, tourism, and hydropower. The government has implemented a range of pro-business policies aimed at attracting foreign investment and promoting private sector growth, such as tax breaks and streamlined licensing procedures.

However, doing business in Bhutan also presents some challenges. The country's infrastructure is underdeveloped, particularly in rural areas, which can make it difficult to transport goods and conduct business operations effectively. Additionally, Bhutan's small market size can limit the potential customer base for businesses operating in the country.

Overall, doing business in Bhutan requires a deep understanding of the local culture and business practices, as well as a willingness to adapt to a unique and sometimes challenging environment. For those who are willing to invest the time and effort, there are opportunities to be found in this beautiful and culturally rich country in the heart of the Himalayas.


Advantages of Doing Business in Bhutan

✔ Sustainable development focus: Bhutan's focus on sustainable development can provide opportunities for businesses in areas such as renewable energy, eco-tourism, and sustainable agriculture.

✔ Pro-business policies: The Bhutanese government has implemented a range of pro-business policies aimed at promoting private sector growth and attracting foreign investment, such as tax breaks and streamlined licensing procedures.

✔ Unique culture: Bhutan has a unique and rich culture that can provide a competitive advantage for businesses in areas such as tourism and handicrafts.

✔ Stable political environment: Bhutan has a stable political environment, which can provide a level of predictability for businesses operating in the country.

✔ Low crime rate: Bhutan has a low crime rate, which can provide a safe and secure environment for businesses and their employees.


Disadvantages of Doing Business in Bhutan

✖ Underdeveloped infrastructure: Bhutan's infrastructure is underdeveloped, particularly in rural areas, which can make it difficult to transport goods and conduct business operations effectively.

✖ Small market size: Bhutan has a small market size, which can limit the potential customer base for businesses operating in the country.

✖ Limited workforce: Bhutan has a small and relatively unskilled workforce, which can make it challenging for businesses to find and hire qualified employees.

✖ High cost of living: Bhutan has a high cost of living compared to other countries in the region, which can be a challenge for businesses looking to attract and retain employees.

✖ Limited access to financing: Bhutan has a limited supply of financing for businesses, particularly small and medium-sized enterprises.


There are several types of business organizations in Bhutan, each with its own advantages and disadvantages. Some of the most common types of business organizations in Bhutan include:

► Sole proprietorship: A sole proprietorship is a business that is owned and operated by a single individual. In Bhutan, sole proprietors are subject to simplified tax and accounting requirements.

► Partnership: A partnership is a business that is owned and operated by two or more individuals who share equally in the profits and losses of the business. Partnerships in Bhutan may be general partnerships or limited partnerships, and are subject to joint and several liability.

► Limited liability company (LLC): An LLC is a popular business structure in Bhutan, as it provides limited liability protection to its owners while allowing for flexibility in management and tax treatment. LLCs in Bhutan are governed by the Companies Act.

► Joint venture: A joint venture is a business arrangement in which two or more parties come together to undertake a specific business project or venture. Joint ventures in Bhutan are subject to the Joint Venture Policy.

► Corporation: A corporation is a business that is owned by shareholders and managed by a board of directors. Corporations in Bhutan may be publicly traded or privately held, and are subject to the Companies Act.