With the exception of visitors from India all other visitors to Bhutan need a visa.
All other tourists must obtain a visa clearance prior to travel to Bhutan. Visas are processed through an online system by your licensed Bhutanese tour operator, directly or through a foreign travel agent.
You are required to send the photo-page of your passport to your tour operator who will then apply for your visa. The visa will be processed by Department of Tourism ( DoT) once the full payment of your holiday has been wire transferred and received in Department of Tourism ( DoT) bank account. Once received the visa clearance will be processed within 3 working days.
At your point of entry you will be required to show your visa clearance letter, the visa will then be stamped into your passport.