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| Tax Administration Division |
Implementation of the Income Tax Act of the Kingdom of Bhutan, 2001 and the Rules
Review and advise the Ministry of Finance on all revenue related matters, such as tax policy and planning, revision of legislation, etc. from time to time
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| Business Income Tax | - | 30% on net profit |
| Coperative Income Tax | - | 30% on net profit |
| Personal Income Tax |
| First Nu.100,000 (basic exemption) | - | Nil |
| Next Nu.250,000 | - | 10% |
| Next Nu.500,000 | - | 15% |
| Next Nu.1000,000 | - | 20% |
| Nu.1000,001 & above | - | 25% |
| Sale Tax | - | 0% to 100% depending on the nature of commodities |
| Customes Duty | - | 0% to 100% depending on the nature of commodities |
| Excise Duty | - | On distillery produtcs |
| Royalities | - | Royalities of forestry products,mines,minerals and tourism industries |
| Other Tax | - | Tax on export of goods in primary form such as timber Motor vehicle tax
Land and house tax |
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