The Sustainable Development Fee (SDF) is a daily levy paid to the Royal Government of Bhutan to support nation-building initiatives, including education, healthcare, infrastructure, and environmental conservation.

As of 2026, the SDF rates are:

International tourists: USD 100 per person, per night (reflecting the 50% discount on the standard USD 200 rate, valid until August 2027)
Indian citizens: Nu. 1,200 per person, per night (approximately ₹1,200)
Children aged 6–12 years: 50% discount on the applicable SDF rate
Children under 6 years: Exempt (no SDF payable)

SDF does not cover any food, accommodations or anything and it is a daily fee to be in the country.