Bhutan levies fees depending on the number of nights you plan to stay there and your home country. This fee is called the "Sustainable Development Fee," and it does not include any other expenses like accommodation or transport, or food (like it used to before the pandemic).
Website: http://www.tourism.gov.bt/
Indians do not need a visa to visit Bhutan. This is because of the 1949 treaty signed between the two countries which allows free movement of Indians in Bhutan and vice-versa. In fact, the same applies to travelers from Bangladesh and Maldives.
However, Indians need to pay a sustainable development fee of INR1,200 (USD17) per day.
Children below the age of 5 needn’t pay any entry charges, and children from the age of 6 to 12 will be required to pay a fee of INR 600 per day.
These charges, called Sustainable Development Fees (SDF) is to help the government maintain the tourist traffic and regulate tourism from India, Maldives, and Bangladesh.
This permit is only valid for Phuentsholing, Paro, and Thimpu. To travel beyond these three destinations, one has to extend the permit from the immigration office in Thimpu. Also, if one needs to extend the stay beyond 7 days, it can be done in the immigration office of Thimpu as well.
To increase tourism in the eastern regions of Bhutan, the government has levied the SDF for tourists visiting districts that fall in the east from Trashigang to Trongsa.
a) Indian passport with a validity of at least 6 months
and/or
b) Voter Identity Card issued by Election Commission of India
c) Carry a photocopy of your Passport and 2 passport sized photographs
d) Insurance for the duration of your visit
e) Payment details of SDF
1. Indian Passport with a validity of a minimum of 6 months
2. and/or Voter Identity Card issued by the Election Commission of India
This permit is valid only for Paro and Thimpu. For travelling beyond these two cities, the tourists will require a 'special area permit' that will be issued by RGoB Immigration office in Thimpu between Monday and Friday.
India, Bangladesh and Maldives
Note: For any traveller who is not from India, Bangladesh or Maldives, a visa is required to enter and visit the country. The visa is issued by Tourism Council of Bhutan, whose centre of administration is in Thimphu. However, if an individual holds a service or diplomatic passport of Switzerland or Thailand, then he/she does not require a visa to visit Bhutan for up to 90 days.
Application for Bhutan Visa cannot be filed directly by an individual. Rather, Bhutan's local and authorized tour operator, with whom the tour package is booked, does this on your behalf. A local tour operator can either be booked directly or through a foreign travel agent.