The Tourism Policy of the Royal Government of Bhutan is based on a concept of "High Value & Low Impact". This concept is founded on the principle of sustainability, meaning that tourism must be environmentally and ecologically friendly, socially and culturally acceptable and economically viable. For this reason the number for tourists visiting Bhutan are kept to an environmentally manageable level through government regulated tourist tariff.

The policy also stipulates an all inclusive rate for foreigners for each night in Bhutan that covers all food, accommodation (excluding resorts such as Aman Kora, Taj Tashi, Uma Paro and Zhiwa Ling), transport and guide services. A portion of the fee, currently 35%, goes to the government and helps to sustain the provision of free medical care and education for everyone in the country. This kind of tax is also one of the main sources of foreign exchange for the Royal Government of Bhutan in the absence of indirect taxes of tourist services such as value-added tax or sales tax.

All tour operators are subject to this all inclusive rate.

The package price does not include airfares and airport taxes (visit www.drukair.com.bt for more information), room supplement charges, bar and laundry, travel insurance, sleeping bags whilst on treks and other personal expenses.

All tours and treks in Bhutan must be booked through a recognised Bhutanese tour operator such as Bhutan Travel Bureau.