Bitcoin Tax in Bhutan (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

Read this before you rely on a figure

The PIT page described here does not name the Act it applies.

Bhutan's tax authority has published nothing on bitcoin. The Department of Revenue and Customs (DRC) page on Personal Income Tax (PIT) describes a tax on an individual's income from four sources only, employment, rental, dividend and other sources. The PIT slabs on that page run from 0% up to Nu. 300,000 to 30% from Nu. 1,500,001 and up, with a 10% surcharge when the annual PIT is equal to or more than Nu. 1,000,000. The DRC has also published a public notification on tax rates, filing obligation and presumptive taxation under the Income Tax Act of Bhutan 2025; that page carries only a link to the Rules on the Act, which this guide has not read, and the PIT page does not say which Act its figures describe.

Regime: No crypto-specific rule
Framework: Income Tax Act of Bhutan 2025 (2025)
Reporting duty: The DRC's PIT page says all citizens above 18 years of age and residents having personal income from one or more of the four sources during an income year shall register, either online or by submitting registration FORM PIT-1 to the RRCO of their choice with a copy of their Citizenship ID card. The page names no filing deadline and does not say whether income from bitcoin falls within the four sources.

Frequently asked questions

Does Bhutan tax bitcoin gains?

The tax authority has not said. The DRC's Personal Income Tax page lists four taxable sources, employment, rental, dividend and other sources. Whether a bitcoin gain falls within any of those sources is not stated on any DRC page.

What are Bhutan's personal income tax rates?

The DRC's PIT page shows six slabs: 0% up to Nu. 300,000, 10% from Nu. 300,001 to Nu. 400,000, 15% from Nu. 400,001 to Nu. 650,000, 20% from Nu. 650,001 to Nu. 1,000,000, 25% from Nu. 1,000,001 to Nu. 1,500,000, and 30% from Nu. 1,500,001 and up. A 10% surcharge applies when the annual PIT is equal to or more than Nu. 1,000,000. The page does not say which tax year or Act these figures describe.

Do I have to register for PIT in Bhutan if I hold bitcoin?

The DRC page requires registration from all citizens above 18 and residents with personal income from one or more of the four sources during an income year, online or on FORM PIT-1. It does not say whether holding or selling bitcoin creates income from one of those sources.

Sources

Buying is the other question: how to buy bitcoin in Bhutan covers exchanges, payment methods and legality for residents.