The Bhutan Tourism Commission has set a non-negotiable minimum daily tariff for all Bhutanese tourists. The tax includes all accommodation, meals, transportation, services of a licensed guide and porter, and cultural programs provided where feasible. The cost of cultural excursions and hiking is the same. The total cost can be divided into two parts: a visa fee of 40USD per person and minimum daily consumption.
The minimum consumption for groups of 3 people and above is as follows:
Peak season: USD250 per person per night (March, April, May, September, October & November)
Low season: USD200 per person per night (January, February, June, July, August & December)
more about：bhutan visa cost for indian