Bt Income Tax

---
name: bt-income-tax
description: "Source-cited draft: personal income tax for Bhutan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bt-income-tax"
  jurisdiction: "BT"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Bhutan Personal Income Tax

## Personal Income Tax bands and rates (income year 2025)

- **Income up to Nu 300,000** — 0% (tax-free) percent  _(Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/))_
- **Income Nu 300,001 to 500,000** — 5% percent  _(Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/))_
- **Income Nu 500,001 to 750,000** — 10% percent  _(Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/))_
- **Income Nu 750,001 to 1,200,000** — 15% percent  _(Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/))_
- **Income Nu 1,200,001 to 2,000,000** — 20% percent  _(Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/))_
- **Income Nu 2,000,001 to 3,500,000** — 25% percent  _(Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/))_
- **Income above Nu 3,500,000** — 30% percent  _(Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/personal-income-tax-pit/))_
- **Surcharge on high income (2025)** — 10% of net tax payable where gross annual income is Nu 1,000,000 or more percent  _(Income Tax Act of the Kingdom of Bhutan 2001 (https://thebhutanese.bt/major-changes-in-bhutans-income-tax-from-2026-explained/))_
- **PIT taxable income sources** — Salary, rental income, dividends, interest, income from cash crops, and other personal income aggregated per the Act ((approx — confirm))  _(Income Tax Act of the Kingdom of Bhutan 2001)_
- **Deduction — Provident Fund / GIS (2025 regime)** — Employee Provident Fund and Group Insurance Scheme contributions deductible from employment income (replaced by a 15% standard deduction (capped Nu 150,000) under the Income Tax Act 2025 from 2026)  _(Income Tax Act of the Kingdom of Bhutan 2001)_
- **Deduction — education allowance** — Children's education expenses deductible up to the per-child cap set in the Act ((approx — confirm cap amount))  _(Income Tax Act of the Kingdom of Bhutan 2001)_
- **Deduction — housing loan interest** — Interest on a housing loan deductible against rental income per the Act ((approx — confirm))  _(Income Tax Act of the Kingdom of Bhutan 2001)_
- **Tax residence / liability** — Taxation is primarily source-based; Bhutanese-source personal income is taxable regardless of citizenship ((approx — confirm residence definition))  _(Income Tax Act of the Kingdom of Bhutan 2001)_
- **PIT filing and payment deadline** — By 31 March following the income year (income year 2025 filed by 31 March 2026) ((approx — confirm exact date in DRC notification))  _(Income Tax Act of the Kingdom of Bhutan 2001 (https://www.drc.gov.bt/notification-tax-filing-for-income-year-2025/))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bt-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bt-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.