Sustainable Development Fee (SDF) and Mandatory Visa: Bhutan applies a strict 'High Value, Low Impact' tourism policy. All foreign tourists (except citizens of India and Maldives) must obtain a prior visa and pay a daily Sustainable Development Fee (SDF) per person to finance the kingdom's free public healthcare, education and ecological conservation.

Official Guide and Driver Mandatory: To travel within Bhutan, it is mandatory by law to hire the services of an official licensed Bhutanese tour guide and a professional driver for the entire duration of your stay. The itinerary must be arranged through an authorized tour operator or the official website of the Bhutan Tourism Department.

Dress Code and Respect in Dzongs and Temples: To access the interior of the Dzongs, temples and active monasteries, it is mandatory to dress with maximum decorum: long sleeves, long pants or skirts below the knee and closed footwear (shoes must be removed when entering the prayer rooms). Photographing the interior of sacred shrines and Buddhist statues is strictly prohibited.

Currency (Ngultrum) and Tobacco Ban: The official currency is the Bhutanese Ngultrum (BTN), which trades at a fixed 1:1 parity with the Indian Rupee (INR), a currency that is also widely accepted in small bills. International credit cards only work in high-end hotels and craft shops in Thimphu and Paro, so it's essential to bring enough USD cash to exchange on arrival. In addition, smoking in public places is strictly prohibited and the sale of tobacco is heavily regulated.