There are two ways into Bhutan: by air to Paro or overland from India through Phuntsholing.
By air -- Paro International Airport is the only international airport and one of the most dramatic in the world, with the runway wedged between mountains at 2,200 metres. Only two airlines serve Bhutan: Druk Air (the national carrier) and Bhutan Airlines. Between them, they fly to Bangkok, Delhi, Kathmandu, Kolkata, Dhaka, Singapore, and a handful of other cities. Flights are weather-dependent and delays or cancellations are common, especially in winter and monsoon season. Book early in peak season -- seats fill fast.
Overland -- The most common land entry point is Phuntsholing on the Indian border in the southwest. From there, a spectacular but gruelling 6-hour drive climbs through subtropical forest to Thimphu. Other land crossings at Gelephu and Samdrup Jongkhar are open to tourists but far less convenient. Indian nationals can enter more freely through these border points.
Visa requirements -- All visitors except citizens of India, Bangladesh, and the Maldives need a visa. You cannot get one yourself -- your licensed tour operator or approved hotel submits the application on your behalf. The visa costs $40, and you will receive an e-visa clearance letter that you must present to board your flight. Allow at least a week for processing.
The Sustainable Development Fee -- On top of the visa, every international visitor (except citizens of India, Bangladesh, and the Maldives) must pay a Sustainable Development Fee of $100 per adult per night ($50 for children aged 6 to 12, free for under-6s). This fee does not include accommodation, food, transport, or guide services -- those are additional costs arranged through your operator. The SDF is Bhutan's way of ensuring high-value, low-impact tourism. It is non-negotiable and has been confirmed through at least 2027.
Booking -- You must arrange your trip through a licensed Bhutanese tour operator or an approved hotel. The Tourism Council of Bhutan maintains a list of licensed operators. Many international travel agents can arrange bookings, but the on-the-ground arrangements will always be handled by a Bhutanese company.