Location: 4th Floor, Rin Tse Building,
Main Traffic Area, Norzin Lam,
Thimphu, Bhutan, 11001
Phone: +97577961648
Email: [email protected]
Alt: [email protected]
Location: 4th Floor, Rin Tse Building,
Main Traffic Area, Norzin Lam,
Thimphu, Bhutan, 11001
Phone: +97577961648
Email: [email protected]
Alt: [email protected]
Location: 4th Floor, Rin Tse Building,
Main Traffic Area, Norzin Lam,
Thimphu, Bhutan, 11001
Phone: +97577961648
Email: [email protected]
Alt: [email protected]
Location: 4th Floor, Rin Tse Building,
Main Traffic Area, Norzin Lam,
Thimphu, Bhutan, 11001
Phone: +97577961648
Email: [email protected]
Alt: [email protected]
Location: 4th Floor, Rin Tse Building,
Main Traffic Area, Norzin Lam,
Thimphu, Bhutan, 11001
Phone: +97577961648
Email: [email protected]
Alt: [email protected]
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) Rules and Regulations 2025.
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
Nestled between two economic giants—India and China—Bhutan offers international investors a unique gateway to markets with nearly 3 billion consumers. With political stability, transparent regulations, and a strong commitment to sustainable development, Basnet Attorneys & Law guides your investment through incorporation, approvals, and compliance, ensuring it is secure, well-positioned, and ready to grow from day one.
Bhutan offers political stability, transparent governance, and clear policy direction rarely found in emerging markets. Guided by the philosophy of Gross National Happiness (GNH), the country prioritizes sustainable, long-term development, creating a predictable and trusted environment for serious investors.
Bhutan’s pro-investment framework allows up to 100% foreign ownership in priority sectors, supported by legal safeguards against nationalization and expropriation. Investors also benefit from robust intellectual property protection aligned with international conventions.
Through a dedicated Invest Bhutan single-window system, investors experience faster approvals, coordinated government engagement, and reduced administrative complexity, enabling efficient and transparent market entry.
Bhutan permits the repatriation of capital, profits, and dividends in unrestricted convertible currencies, offering flexibility and confidence for long-term and institutional investors.
A young, English-speaking workforce supported by government skills initiatives, combined with subsidized clean hydropower electricity, delivers a competitive operating environment for service, technology, and knowledge-based industries.
With clean air, low-emission development, and a globally admired sustainability model, Bhutan offers a distinctive and exclusive investment proposition. Preferential duty-free access to India further strengthens Bhutan’s position as a strategic regional base.
Bhutan is widely regarded as one of the most desirable places to live in Asia, offering an exceptional quality of life defined by safety, clean air, strong community values, and access to unspoiled natural environments. The country consistently prioritizes well-being, environmental protection, and balanced development, creating a living environment that supports both personal fulfillment and professional focus.
For investors, founders, and executives, Bhutan offers more than a stable investment destination. It provides a calm, secure, and healthy setting to live, work, and build long-term ventures. Low crime, political stability, excellent environmental standards, and a strong sense of social cohesion make Bhutan an ideal base for those seeking quality of life alongside sustainable business growth.
Discover the perfect sector for your investment in Bhutan. Bhutan actively welcomes responsible, well-planned foreign investment:
| 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% | ||
Basnet Attorneys & Law has extensive experience advising and assisting foreign investors in establishing FDI companies in Bhutan. Our Corporate Filing Agent are certified by the Government (CRA) to provide incorporation services in Bhutan. Contact us today to ensure a compliant and efficient business incorporation process.