GST calculator Bhutan 2026

Bhutan's Goods and Services Tax has one standard rate, 5%, on taxable goods, services and imports. It came into force on January 1, 2026. Enter a price to add the tax, or take it out of a price that already includes it.

Only businesses registered with the Department of Revenue and Customs charge it. Required registration starts at Nu. 5,000,000 of turnover a year.

How it's calculated

To add GST: multiply the price by 5% and add the result.
To remove it: divide the price with GST by 1.05. The difference is the tax.
Do not take 5% off a price with GST. That gives too low a price before tax.

An example

A price of Nu. 1,000 before tax carries Nu. 50 of GST, so the total is Nu. 1,050. Going the other way, a bill of Nu. 2,500 with GST has a price of Nu. 2,380.95 and Nu. 119.05 of tax.

Frequently asked questions

What is the GST rate in Bhutan?

5% on taxable supplies and imports, other than zero rated ones (Schedule I of the Goods and Services Tax Act of Bhutan 2020, as amended by section 67 of the GST (Amendment) Act of Bhutan 2025).

When did GST start?

On 1 January 2026, as section 2 of the Act now says after the 2025 amendment.

Is everything taxed?

No. Schedule IV lists exempt supplies and Schedule V zero rated ones, so a shop may have sales at 5% and others with no GST. Check the Act for the item you sell.

Who must register?

A business with annual turnover of Nu. 5,000,000 or more. See the GST registration calculator.

Key terms

GST: Goods and Services Tax, a tax on what is consumed in Bhutan, collected by registered businesses.
Zero rated: Taxable at 0 %, so no GST is added to the price.
DRC: The Department of Revenue and Customs, which runs GST.