Bhutan Corporate Income Tax
Detailed corporate income tax rates and rules for Bhutan in 2026.
Corporate TaxBTN
Bhutan's corporate income tax rate is 25% on taxable income. Companies in priority sectors and Special Economic Zones may qualify for reduced rates and tax holidays.
Standard Rate
25%
Additional Notes
Bhutan's economy is dominated by hydropower, agriculture, and tourism. State-owned enterprises play a significant role.
How Bhutan Corporate Tax compares
Bhutan’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Asia’s regional average of 19.7%.
Bhutan
25%
Asia average
19.7%
Global average
22.2%
