Bhutan
Sources and data for Bhutan
Every value the calculators use, with its effective dates and a link to the official source.
Minimum notice to end a contract of employment
- Current value
- 30 days
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 68
- Checked on
- October 31, 2026
Extra redundancy notice for each year of continuous employment
- Current value
- 7 days
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 91(b)
- Checked on
- October 31, 2026
Most extra redundancy notice
- Current value
- 42 days
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 91(b)
- Checked on
- October 31, 2026
Longest probation period
- Current value
- 180 days
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 72
- Checked on
- October 31, 2026
Notice during probation
- Current value
- 7 days
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 72
- Checked on
- October 31, 2026
Shortest contract that may include probation
- Current value
- 12 months
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 72
- Checked on
- October 31, 2026
Court compensation for wrongful dismissal: months of pay for each year of service
- Current value
- 1 month
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 94(b)
- Checked on
- October 31, 2026
Court compensation for wrongful dismissal: most months of pay
- Current value
- 6 months
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 94(b)
- Checked on
- October 31, 2026
Days to pay wages owing after a contract ends
- Current value
- 7 days
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 127
- Checked on
- October 31, 2026
Paid public holidays a year
- Current value
- 9
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 108
- Checked on
- October 31, 2026
Extra pay for working on a public holiday
- Current value
- 50%
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 110
- Checked on
- October 31, 2026
Extra pay for night duty outside the normal day shift
- Current value
- 50%
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 125
- Checked on
- October 31, 2026
Night work starts at (24-hour clock)
- Current value
- 22
- From
- February 20, 2007
- Checked on
- October 31, 2026
Night work ends at (24-hour clock)
- Current value
- 8
- From
- February 20, 2007
- Checked on
- October 31, 2026
Lowest overtime rate as a multiple of the normal rate of pay
- Current value
- 1
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 124
- Checked on
- October 31, 2026
Share of the wage that must be left after deductions
- Current value
- 50%
- From
- February 20, 2007
- Source
- Ministry of Industry, Commerce and EmploymentLabour and Employment Act of Bhutan 2007, section 132
- Checked on
- October 31, 2026
Months back an employer may recover a mistaken overpayment
- Current value
- 3 months
- From
- February 20, 2007
- Checked on
- October 31, 2026
Private Provident Fund: lowest employee contribution as a share of basic salary
- Current value
- 5%
- From
- November 4, 2021
- Checked on
- October 29, 2026
Private Provident Fund: lowest contribution of a self-employed member as a share of total income
- Current value
- 10%
- From
- November 4, 2021
- Checked on
- October 29, 2026
Private Provident Fund: day of the next month by which contributions are remitted
- Current value
- 10
- From
- November 4, 2021
- Checked on
- October 29, 2026
Goods and Services Tax, standard rate
- Current value
- 5%
- From
- January 1, 2026
- Checked on
- October 31, 2026
Indian rupees per ngultrum (peg at par)
- Current value
- 1
- From
- January 1, 2026
- Checked on
- October 31, 2026
Income tax bands for individuals
- Current value
Table with 7 brackets
Nu. 0 / Nu. 300,000 0% Nu. 300,000 / Nu. 500,000 5% Nu. 500,000 / Nu. 750,000 10% Nu. 750,000 / Nu. 1,200,000 15% Nu. 1,200,000 / Nu. 2,000,000 20% Nu. 2,000,000 / Nu. 3,500,000 25% Nu. 3,500,000 + 30% - From
- January 1, 2026
- Checked on
- October 31, 2026
Deduction from employment income, share
- Current value
- 15%
- From
- January 1, 2026
- Checked on
- October 31, 2026
Deduction from employment income, ceiling
- Current value
- Nu. 150,000
- From
- January 1, 2026
- Checked on
- October 31, 2026
Income up to which an employee without a business files no return
- Current value
- Nu. 300,000
- From
- January 1, 2026
- Checked on
- October 31, 2026
Tax on companies
- Current value
- 22%
- From
- January 1, 2026
- Checked on
- October 31, 2026
Tax on a body of persons
- Current value
- 22%
- From
- January 1, 2026
- Checked on
- October 31, 2026
Tax on trusts
- Current value
- 30%
- From
- January 1, 2026
- Checked on
- October 31, 2026
Share of business income taxed under presumptive taxation
- Current value
- 15%
- From
- January 1, 2026
- Checked on
- October 31, 2026
Most business income under presumptive taxation
- Current value
- Nu. 5,000,000
- From
- January 1, 2026
- Checked on
- October 31, 2026
Repairs and maintenance deduction from gross rent
- Current value
- 20%
- From
- January 1, 2026
- Checked on
- October 31, 2026
Withholding tax rates
- Current value
- contract-resident 2%
- contract-non-resident 5%
- royalty 5%
- rent 5%
- investment 5%
- interest 10%
- dividend 10%
- lottery 20%
- partnership 5%
- From
- January 1, 2026
- Checked on
- October 31, 2026
Turnover at which GST registration is required
- Current value
- Nu. 5,000,000
- From
- January 1, 2026
- Checked on
- October 31, 2026
Turnover from which a business may register for GST voluntarily
- Current value
- Nu. 2,500,000
- From
- January 1, 2026
- Checked on
- October 31, 2026
National Minimum Wage, per day
- Current value
- Nu. 125
- From
- February 1, 2014
- Checked on
- October 31, 2026
National Minimum Wage, per month
- Current value
- Nu. 3,750
- From
- February 1, 2014
- Checked on
- October 31, 2026
National Workforce wage rates per day, government departmental works
- Current value
- category-1 Nu. 600
- category-2 Nu. 530
- category-3 Nu. 470
- category-4 Nu. 435
- category-5 Nu. 400
- From
- October 1, 2023
- Checked on
- October 31, 2026
Standard working hours per day
- Current value
- 8 hours
- From
- January 1, 2022
- Source
- Ministry of Industry, Commerce and EmploymentRegulation on Working Conditions 2022, section 161
- Checked on
- October 31, 2026
Minimum annual leave per year
- Current value
- 18 days
- From
- January 1, 2022
- Source
- Ministry of Industry, Commerce and EmploymentRegulation on Working Conditions 2022, section 181
- Checked on
- October 31, 2026
Annual leave earned per month
- Current value
- 1.5 days
- From
- January 1, 2022
- Source
- Ministry of Industry, Commerce and EmploymentRegulation on Working Conditions 2022, section 181
- Checked on
- October 31, 2026
Notice before taking annual leave
- Current value
- 14 days
- From
- January 1, 2022
- Source
- Ministry of Industry, Commerce and EmploymentRegulation on Working Conditions 2022, section 183
- Checked on
- October 31, 2026
Minimum paid sick leave per year
- Current value
- 5 days
- From
- January 1, 2022
- Source
- Ministry of Industry, Commerce and EmploymentRegulation on Working Conditions 2022, section 188
- Checked on
- October 31, 2026
Minimum paid casual leave per year
- Current value
- 5 days
- From
- January 1, 2022
- Source
- Ministry of Industry, Commerce and EmploymentRegulation on Working Conditions 2022, section 197
- Checked on
- October 31, 2026
Minimum paid maternity leave
- Current value
- 2 months
- From
- January 1, 2022
- Source
- Ministry of Industry, Commerce and EmploymentRegulation on Working Conditions 2022, section 202
- Checked on
- October 31, 2026
Service needed for paid maternity leave
- Current value
- 12 months
- From
- January 1, 2022
- Source
- Ministry of Industry, Commerce and EmploymentRegulation on Working Conditions 2022, section 202
- Checked on
- October 31, 2026
Most periods of maternity or paternity leave with one employer
- Current value
- 3
- From
- January 1, 2022
- Checked on
- October 31, 2026
Minimum paid paternity leave, in working days
- Current value
- 10 days
- From
- January 1, 2022
- Source
- Ministry of Industry, Commerce and EmploymentRegulation on Working Conditions 2022, section 210
- Checked on
- October 31, 2026
Continuous service needed for gratuity
- Current value
- 10 years
- From
- January 1, 2022
- Source
- Ministry of Industry, Commerce and EmploymentRegulation on Working Conditions 2022, section 243
- Checked on
- October 31, 2026
Working days to pay gratuity after separation
- Current value
- 15 days
- From
- January 1, 2022
- Source
- Ministry of Industry, Commerce and EmploymentRegulation on Working Conditions 2022, section 246
- Checked on
- October 31, 2026
Values that update automatically
National Consumer Price Index, all items (2023-24 = 100)
- Current value
- 111.01
- Latest figure
- September 1, 2026
Ngultrum per US dollar, RMA holding rate at the end of the month
- Current value
- Nu. 95.38
- Latest figure
- August 31, 2026