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Data from official sources · Made in Argentina

Updates

What changed in the official data for Bhutan, the day it changed

Every new figure that reaches the calculators is logged here: what changed, when it takes effect and where it came from.

Latest change
Source review
Every day
Sources we follow
Ministry of Industry, Commerce and Employment, National Pension and Provident Fund (NPPF), Department of Revenue and Customs and 4 more

How it stays current

  1. An agency publishes

    A regulation, an index or an exchange rate comes out in the official source.

  2. Checked before use

    Indexes and exchange rates arrive automatically, with range checks. Rules are loaded with the official document in hand.

  3. The calculators update

    The calculators switch to the new figure, and the change is logged here with its source.

Change log

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  1. Review

    We checked 47 figures against the official source

    The values in force were confirmed with Department of Revenue and Customs, Ministry of Finance, Ministry of Industry, Commerce and Employment, Ministry of Labour and Human Resources, and Royal Monetary Authority of Bhutan.

    See the 47 figures
    • Annual leave earned per month1.5 daysIn force from January 1, 2022 · Ministry of Industry, Commerce and Employment
    • Continuous service needed for gratuity10 yearsIn force from January 1, 2022 · Ministry of Industry, Commerce and Employment
    • Court compensation for wrongful dismissal: months of pay for each year of service1 monthIn force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Court compensation for wrongful dismissal: most months of pay6 monthsIn force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Days to pay wages owing after a contract ends7 daysIn force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Deduction from employment income, ceilingNu. 150,000In force from January 1, 2026 · Department of Revenue and Customs
    • Deduction from employment income, share15%In force from January 1, 2026 · Department of Revenue and Customs
    • Extra pay for night duty outside the normal day shift50%In force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Extra pay for working on a public holiday50%In force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Extra redundancy notice for each year of continuous employment7 daysIn force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Goods and Services Tax, standard rate5%In force from January 1, 2026 · Department of Revenue and Customs
    • Income tax bands for individualstable with 7 bracketsIn force from January 1, 2026 · Department of Revenue and Customs
    • Income up to which an employee without a business files no returnNu. 300,000In force from January 1, 2026 · Department of Revenue and Customs
    • Indian rupees per ngultrum (peg at par)1In force from January 1, 2026 · Royal Monetary Authority of Bhutan
    • Longest probation period180 daysIn force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Lowest overtime rate as a multiple of the normal rate of pay1In force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Minimum annual leave per year18 daysIn force from January 1, 2022 · Ministry of Industry, Commerce and Employment
    • Minimum notice to end a contract of employment30 daysIn force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Minimum paid casual leave per year5 daysIn force from January 1, 2022 · Ministry of Industry, Commerce and Employment
    • Minimum paid maternity leave2 monthsIn force from January 1, 2022 · Ministry of Industry, Commerce and Employment
    • Minimum paid paternity leave, in working days10 daysIn force from January 1, 2022 · Ministry of Industry, Commerce and Employment
    • Minimum paid sick leave per year5 daysIn force from January 1, 2022 · Ministry of Industry, Commerce and Employment
    • Months back an employer may recover a mistaken overpayment3 monthsIn force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Most business income under presumptive taxationNu. 5,000,000In force from January 1, 2026 · Department of Revenue and Customs
    • Most extra redundancy notice42 daysIn force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Most periods of maternity or paternity leave with one employer3In force from January 1, 2022 · Ministry of Industry, Commerce and Employment
    • National Minimum Wage, per dayNu. 125In force from February 1, 2014 · Ministry of Labour and Human Resources
    • National Minimum Wage, per monthNu. 3,750In force from February 1, 2014 · Ministry of Labour and Human Resources
    • National Workforce wage rates per day, government departmental works5 valuesIn force from October 1, 2023 · Ministry of Finance
    • Night work ends at (24-hour clock)8In force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Night work starts at (24-hour clock)22In force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Notice before taking annual leave14 daysIn force from January 1, 2022 · Ministry of Industry, Commerce and Employment
    • Notice during probation7 daysIn force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Paid public holidays a year9In force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Repairs and maintenance deduction from gross rent20%In force from January 1, 2026 · Department of Revenue and Customs
    • Service needed for paid maternity leave12 monthsIn force from January 1, 2022 · Ministry of Industry, Commerce and Employment
    • Share of business income taxed under presumptive taxation15%In force from January 1, 2026 · Department of Revenue and Customs
    • Share of the wage that must be left after deductions50%In force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Shortest contract that may include probation12 monthsIn force from February 20, 2007 · Ministry of Industry, Commerce and Employment
    • Standard working hours per day8 hoursIn force from January 1, 2022 · Ministry of Industry, Commerce and Employment
    • Tax on a body of persons22%In force from January 1, 2026 · Department of Revenue and Customs
    • Tax on companies22%In force from January 1, 2026 · Department of Revenue and Customs
    • Tax on trusts30%In force from January 1, 2026 · Department of Revenue and Customs
    • Turnover at which GST registration is requiredNu. 5,000,000In force from January 1, 2026 · Department of Revenue and Customs
    • Turnover from which a business may register for GST voluntarilyNu. 2,500,000In force from January 1, 2026 · Department of Revenue and Customs
    • Withholding tax rates9 valuesIn force from January 1, 2026 · Department of Revenue and Customs
    • Working days to pay gratuity after separation15 daysIn force from January 1, 2022 · Ministry of Industry, Commerce and Employment

  2. Review

    We checked 3 figures against the official source

    The values in force were confirmed with National Pension and Provident Fund (NPPF).

    See the 3 figures
    • Private Provident Fund: day of the next month by which contributions are remitted10In force from November 4, 2021 · National Pension and Provident Fund (NPPF)
    • Private Provident Fund: lowest contribution of a self-employed member as a share of total income10%In force from November 4, 2021 · National Pension and Provident Fund (NPPF)
    • Private Provident Fund: lowest employee contribution as a share of basic salary5%In force from November 4, 2021 · National Pension and Provident Fund (NPPF)

  3. Rule

    Inflation reaches 5.58 % in the year to September 2026

    The National Statistics Bureau reported on 20 October 2026 that consumer prices rose 5.58 % over 12 months to September 2026, up from 5.49 % in August. Food rose 4.95 % and other goods and services 6.34 %. Our inflation calculator uses the same index.

    In force from September 1, 2026National Statistics Bureau

    Used byInflation calculator Bhutan

  4. Automatic

    National Consumer Price Index, all items (2023-24 = 100)111.01

    Before: 110.79 (August 1, 2026)National Statistics Bureau

    Used byInflation calculator Bhutan

  5. Automatic

    Ngultrum per US dollar, RMA holding rate at the end of the monthNu. 95.38

    Before: Nu. 95.68 (July 31, 2026)Royal Monetary Authority of Bhutan

    Used byDollar to ngultrum calculator

  6. Rule

    NPPF asks agencies to report joiners and leavers within five working days

    On 2 June 2026 the National Pension and Provident Fund told members and employing agencies to send enrolment forms within five working days of a new employee joining, and to deposit contributions and the contribution schedule before the 10th of the following month. Our private provident fund calculator uses the same 10th-of-the-month deadline.

    In force from June 2, 2026National Pension and Provident Fund (NPPF)

    Used byPrivate provident fund calculator Bhutan

  7. Rule

    Goods and Services Tax starts at 5 %

    The Goods and Services Tax Act of Bhutan 2020, as amended in 2025, came into force on 1 January 2026 with one rate of 5 % on taxable supplies and imports. Businesses with a turnover of Nu. 5 million or more a year must register.

    In force from January 1, 2026Department of Revenue and Customs

    Used byGST calculator Bhutan 2026GST registration threshold calculator Bhutan

  8. Rule

    New income tax bands under the Income Tax Act of Bhutan 2025

    The Income Tax Act of Bhutan 2025 took effect on 1 January 2026. Individual income stays free of tax up to Nu. 300,000, then pays from 5 % to 30 %. Companies pay 22 %. Employees deduct 15 % of employment income, up to Nu. 150,000 a year.

    In force from January 1, 2026Department of Revenue and Customs

    Used byIncome tax calculator Bhutan 2026Take-home pay calculator Bhutan 2026Corporate income tax calculator BhutanPresumptive tax calculator Bhutan