Basnet Law Firm Bhutan Logo

Location: 4th Floor, Rin Tse Building, 

Main Traffic Area, Norzin Lam, 

Thimphu, Bhutan, 11001

 

Phone: +97577961648

 

Email: office@basnetl.com

 

Alt: basnet@basnetl.com

Location: 4th Floor, Rin Tse Building, 

Main Traffic Area, Norzin Lam, 

Thimphu, Bhutan, 11001

 

Phone: +97577961648

 

Email: office@basnetl.com

 

Alt: basnet@basnetl.com

━ BAsnet Attorneys and Law

Invest in Bhutan

━ Invest in Bhutan

Secure, Compliant, and Informed Investment in Bhutan Starts with the Right Legal Partner

Basnet Attorneys and Law provides clear, practical, and reliable legal services to foreign investors looking to establish and grow their businesses in Bhutan. Our team has extensive experience advising clients from across the world on investments across all sectors permitted under Bhutan’s Foreign Direct Investment (FDI) Policy.


Bhutan’s regulatory environment is unique. It requires more than a good business idea — it demands compliance, patience, and precise legal guidance. We help our clients avoid common mistakes, secure the right approvals, and protect their investments from day one.

Why Bhutan

Why INVest in BHutan?

Nestled between two economic giants—India and China—Bhutan offers international investors a unique gateway to access markets with nearly 3 billion consumers. Our strategic location, political stability, and commitment to sustainable development create the perfect environment for your investment to thrive.

Pro-Investment Policy Framework: Clear regulations with up to 100% foreign ownership allowed in priority sectors
 

Streamlined Processes: Dedicated FDI Division providing single-window services for investors
 

Investment Protection: Legal safeguards against nationalization and expropriation
 

Capital & Profit Repatriation: Freedom to repatriate investments and dividends
 

Intellectual Property Protection: Comprehensive IP rights protection under international conventions
 

Skilled Workforce: Young, English-speaking population with government support for skills development
 

Preferential Market Access: Duty-free access to India and other key markets

Bhutan's Unique Value Proposition


Bhutan's development philosophy of Gross National Happiness balances economic progress with environmental conservation and cultural preservation. Invest in the world's only carbon-negative country and align your business with global sustainability goals while enjoying government support and incentives.

━ BHUTAN

Ready to Explore Investment Opportunities in Bhutan?
Discover the perfect sector for your investment in Bhutan. Bhutan actively welcomes responsible, well-planned foreign investment:

Manufacturing Sector Opportunities
  1. Agro-based Production: Food processing, bio-technology, poultry, fisheries, floriculture, health food, animal feed, bio-fertilizers, meat processing, apiculture, horticulture, dairy
  2. Forest-based Production: Sustainable wood products and processing
  3. Renewable Energy: Solar, wind, and other renewable energy projects
  4. Water-based Products: Water bottling and related industries
  5. Pharmaceutical Products: Manufacturing and processing facilities
  6. Electronics & Technology Hardware: Electronics, electrical equipment, computer hardware
  7. Building Materials: Construction material manufacturing
  1. Education: Primary, secondary, and higher education institutions
  2. Healthcare: Specialized hospitals, medical services, diagnostic centers, traditional medicine
  3. Hospitality: Five-star and four-star hotels and luxury resorts
  4. Infrastructure: Public-Private Partnership (PPP) projects
  5. Sports & Recreation: Sports facilities and recreational ventures
  6. Wellness: Wellness centers and related services
  7. Information Technology: IT parks, development, and IT-enabled services
  8. Research & Development: Research facilities and innovation centers
  9. Head Office Services: Regional headquarters operations
  10. Construction Services: Engineering and construction firms
  11. Waste Management: Recycling and waste management services
  12. Water Supply: Water treatment and management systems
  13. Technical Education: Vocational training institutions
  14. Consultancy Services: Professional consulting firms
  15. Financial Services: Banking and financial institutions
  1. Value-added Agro Products: Fruit and vegetable processing, food processing, herbal and medicinal products, honey-based products, spices, confectioneries
  2. Forest-based Products: Hand-made paper products, waste wood products, bamboo products, cosmetics, essential oil products
  3. Artisanal Products: Souvenirs and ceramic products
Sector Minimum Project Cost Maximum Foreign Equity Special Conditions Activities
Priority Manufacturing Sectors
Agro-based Production Nu. 20 million 74% - Agro processing, Bio-technology applications, Commercial poultry, Fishery development, Floriculture, Health food production, Animal feed manufacturing, Bio-fertilizer, Meat processing, Apiculture, Horticulture, Dairy processing
Forest-based Production Nu. 50 million 74% - Sustainable timber processing, non-timber forest product development, value-added wood products manufacturing
Renewable Energy Nu. 20 million Based on Policy - Solar power generation and manufacturing, Wind energy production, Other renewable energy technologies
Water-based Products Nu. 50 million 74% - Mineral water bottling, water treatment systems, related water-based industries
Pharmaceutical Products Nu. 50 million 74% Must comply with sector-specific pharmaceutical regulations Manufacturing of pharmaceutical products, traditional medicines, medical supplies
Other Manufacturing Nu. 50 million 74% - Electronics manufacturing and assembly, Electrical equipment production, Computer hardware assembly, Building materials production
Priority Service Sectors
Education Nu. 300 million 74% Must comply with Bhutan's education sector policies Primary education institutions, Secondary education schools, Higher education universities and colleges
Health Nu. 200 million 100% Must comply with health sector policies All-inclusive specialized hospital services, Specialized medical services, dental services, laboratory services, diagnostic imaging services
High-End Tourism (Five-Star & Above) Nu. 200 million 100% - Five-Star & Above Hotels/Resorts
High-End Tourism (Four-Star) Nu. 25 million 74% - Four-Star Hotels
Infrastructure Development - 100% As per PPP Policy Infrastructure development under public-private partnership frameworks
Sports and Recreation Facilities Nu. 25 million 74% - Development of sports complexes, recreation centers, leisure facilities
Wellness Centers Nu. 25 million 74% - Spa resorts, wellness retreats, holistic health centers
IT Park Development Nu. 200 million 100% - Development of IT Parks
IT/ITES Inside IT Parks - 100% As per sector policy IT and IT-enabled services inside IT Parks
IT/ITES Outside IT Parks Nu. 3 million 100% - IT and IT-enabled services outside IT Parks
Research & Development Nu. 10 million 100% Must employ a minimum of 5 experts Research facilities in technology, agriculture, pharmaceuticals, other innovative fields
Head Office Services Nu. 5 million 100% - Regional or international headquarters operations
Construction Services Nu. 100 million 74% - Engineering and construction firms for large-scale infrastructure projects
Waste Management Nu. 25 million 74% - Recycling of domestic waste, Comprehensive waste management services
Water Supply and Management Nu. 25 million 74% As per sector policy Water supply and management systems, Urban water treatment and supply networks
Technical and Vocational Education Nu. 25 million 74% - Technical and vocational training institutions
Consultancy Services Nu. 5 million 74% Must employ a minimum of 5 experts and have presence in more than two countries Professional consulting services across multiple disciplines
Financial Services - 51% As per Financial Services Act Banking, insurance, other financial services
Small Scale Investment Opportunities
Value-added Agro-based Products Nu. 5 million 49% - Fruit and vegetable processing, Food processing of Bhutanese specialties, Herbal product development, Honey-based product manufacturing, Spice processing, Confectionery production
Forest-based Small Scale Production Nu. 5 million 49% - Hand-made paper products, Waste wood product manufacturing, Bamboo product development, Natural cosmetics, Essential oil extraction
Other Small Scale Activities Nu. 5 million 49% - Souvenir production reflecting Bhutanese culture and crafts, Ceramic product manufacturing
Other Activities
Manufacturing Sector Nu. 50 million 74% Value addition of 40% or more, Positive foreign exchange flows, Clear long-term skills transfer plan Activities not listed in the priority schedules
Service Sector Nu. 25 million 74%
Priority Manufacturing Sectors
Agro-based Production
Minimum Project Cost
Nu. 20 million
Maximum Foreign Equity
74%
Special Conditions
-
Activities
Agro processing, Bio-technology applications, Commercial poultry, Fishery development, Floriculture, Health food production, Animal feed manufacturing, Bio-fertilizer, Meat processing, Apiculture, Horticulture, Dairy processing
Forest-based Production
Minimum Project Cost
Nu. 50 million
Maximum Foreign Equity
74%
Special Conditions
-
Activities
Sustainable timber processing, non-timber forest product development, value-added wood products manufacturing
Renewable Energy
Minimum Project Cost
Nu. 20 million
Maximum Foreign Equity
Based on Policy
Special Conditions
-
Activities
Solar power generation and manufacturing, Wind energy production, Other renewable energy technologies
Water-based Products
Minimum Project Cost
Nu. 50 million
Maximum Foreign Equity
74%
Special Conditions
-
Activities
Mineral water bottling, water treatment systems, related water-based industries
Pharmaceutical Products
Minimum Project Cost
Nu. 50 million
Maximum Foreign Equity
74%
Special Conditions
Must comply with sector-specific pharmaceutical regulations
Activities
Manufacturing of pharmaceutical products, traditional medicines, medical supplies
Other Manufacturing
Minimum Project Cost
Nu. 50 million
Maximum Foreign Equity
74%
Special Conditions
-
Activities
Electronics manufacturing and assembly, Electrical equipment production, Computer hardware assembly, Building materials production
Priority Service Sectors
Education
Minimum Project Cost
Nu. 300 million
Maximum Foreign Equity
74%
Special Conditions
Must comply with Bhutan's education sector policies
Activities
Primary education institutions, Secondary education schools, Higher education universities and colleges
Health
Minimum Project Cost
Nu. 200 million
Maximum Foreign Equity
100%
Special Conditions
Must comply with health sector policies
Activities
All-inclusive specialized hospital services, Specialized medical services, dental services, laboratory services, diagnostic imaging services
High-End Tourism (Five-Star & Above)
Minimum Project Cost
Nu. 200 million
Maximum Foreign Equity
100%
Special Conditions
-
Activities
Five-Star & Above Hotels/Resorts
High-End Tourism (Four-Star)
Minimum Project Cost
Nu. 25 million
Maximum Foreign Equity
74%
Special Conditions
-
Activities
Four-Star Hotels
Infrastructure Development
Minimum Project Cost
-
Maximum Foreign Equity
100%
Special Conditions
As per PPP Policy
Activities
Infrastructure development under public-private partnership frameworks
Sports and Recreation Facilities
Minimum Project Cost
Nu. 25 million
Maximum Foreign Equity
74%
Special Conditions
-
Activities
Development of sports complexes, recreation centers, leisure facilities
Wellness Centers
Minimum Project Cost
Nu. 25 million
Maximum Foreign Equity
74%
Special Conditions
-
Activities
Spa resorts, wellness retreats, holistic health centers
IT Park Development
Minimum Project Cost
Nu. 200 million
Maximum Foreign Equity
100%
Special Conditions
-
Activities
Development of IT Parks
IT/ITES Inside IT Parks
Minimum Project Cost
-
Maximum Foreign Equity
100%
Special Conditions
As per sector policy
Activities
IT and IT-enabled services inside IT Parks
IT/ITES Outside IT Parks
Minimum Project Cost
Nu. 3 million
Maximum Foreign Equity
100%
Special Conditions
-
Activities
IT and IT-enabled services outside IT Parks
Research & Development
Minimum Project Cost
Nu. 10 million
Maximum Foreign Equity
100%
Special Conditions
Must employ a minimum of 5 experts
Activities
Research facilities in technology, agriculture, pharmaceuticals, other innovative fields
Head Office Services
Minimum Project Cost
Nu. 5 million
Maximum Foreign Equity
100%
Special Conditions
-
Activities
Regional or international headquarters operations
Construction Services
Minimum Project Cost
Nu. 100 million
Maximum Foreign Equity
74%
Special Conditions
-
Activities
Engineering and construction firms for large-scale infrastructure projects
Waste Management
Minimum Project Cost
Nu. 25 million
Maximum Foreign Equity
74%
Special Conditions
-
Activities
Recycling of domestic waste, Comprehensive waste management services
Water Supply and Management
Minimum Project Cost
Nu. 25 million
Maximum Foreign Equity
74%
Special Conditions
As per sector policy
Activities
Water supply and management systems, Urban water treatment and supply networks
Technical and Vocational Education
Minimum Project Cost
Nu. 25 million
Maximum Foreign Equity
74%
Special Conditions
-
Activities
Technical and vocational training institutions
Consultancy Services
Minimum Project Cost
Nu. 5 million
Maximum Foreign Equity
74%
Special Conditions
Must employ a minimum of 5 experts and have presence in more than two countries
Activities
Professional consulting services across multiple disciplines
Financial Services
Minimum Project Cost
-
Maximum Foreign Equity
51%
Special Conditions
As per Financial Services Act
Activities
Banking, insurance, other financial services
Small Scale Investment Opportunities
Value-added Agro-based Products
Minimum Project Cost
Nu. 5 million
Maximum Foreign Equity
49%
Special Conditions
-
Activities
Fruit and vegetable processing, Food processing of Bhutanese specialties, Herbal product development, Honey-based product manufacturing, Spice processing, Confectionery production
Forest-based Small Scale Production
Minimum Project Cost
Nu. 5 million
Maximum Foreign Equity
49%
Special Conditions
-
Activities
Hand-made paper products, Waste wood product manufacturing, Bamboo product development, Natural cosmetics, Essential oil extraction
Other Small Scale Activities
Minimum Project Cost
Nu. 5 million
Maximum Foreign Equity
49%
Special Conditions
-
Activities
Souvenir production reflecting Bhutanese culture and crafts, Ceramic product manufacturing
Other Activities
Manufacturing Sector
Minimum Project Cost
Nu. 50 million
Maximum Foreign Equity
74%
Special Conditions
Value addition of 40% or more, Positive foreign exchange flows, Clear long-term skills transfer plan
Activities
Activities not listed in the priority schedules
Service Sector
Minimum Project Cost
Nu. 25 million
Maximum Foreign Equity
74%
Special Conditions
Value addition of 40% or more, Positive foreign exchange flows, Clear long-term skills transfer plan
Activities
Activities not listed in the priority schedules
Get Investment Help in Bhutan

Need Help Investing in Bhutan?

Basnet Attorneys & Law has extensive experience advising and assisting foreign investors in establishing FDI companies in Bhutan. Contact us today to ensure a compliant and efficient business incorporation process.