For all visitors except those from India, the SDF is USD 200 per person, per night. For guests from India (who have an Indian passport or Indian voter ID card), the SDF is 1,200 ngultrum, or the equivalent amount in Indian rupees, per person, per night.
Children who have not yet turned six are exempt from paying any SDF. Children aged between 6 and who have not yet turned 12 at the time of travel receive a 50% concessionary discount on their SDF. Children aged 12 and above pay the full SDF rate. The same long-stay SDF incentives can be applied to US dollar SDF-paying children.
There are various duration-based SDF incentives in place for US Dollar -SDF paying guests to encourage long-stay visitors to Bhutan.
Day visitors to the Bhutanese towns bordering India are also exempt from paying the SDF until they reach a point designated by the Bhutanese government.