Tshechu & Associates

Certified Practising Accountants & Audit Advisors · Thimphu, Bhutan

GST Calculator Bhutan · standard rate 5%
Nu.

Amount entered is the value before GST; GST is added on top.

%
Taxable value (net)Nu. 0.00
GST @ 5%Nu. 0.00
Total (gross)Nu. 0.00
Bhutan GST, effective 1 January 2026. Single standard rate of 5% on most goods and services. Certain essentials (e.g. rice, salt, cooking oil, and prescribed health and education services) are exempt, while exports are zero-rated. Both carry no output GST — select 0% — but exempt and zero-rated supplies differ in input-tax-credit treatment; confirm the correct classification for your supply.

This calculator is provided for general guidance only and applies a single flat rate to the figure entered. It does not determine taxability, exemption, or registration status, and is not a substitute for professional advice or the GST Act and Rules. Confirm treatment for your specific supply with Tshechu & Associates.

© Tshechu & Associates · Firm Empanelment No. BH-07 v1.0 · Rates current as at Jan 2026

Bhutan GST Calculator

Bhutan introduced a 5% Goods and Services Tax (GST) effective 1 January 2026, replacing the former sales tax. Use this free calculator to add GST to a price (exclusive → inclusive) or remove GST from a total (inclusive → exclusive), in Ngultrum.

To add 5% GST, multiply the base amount by 1.05; to extract GST from a GST-inclusive total, divide by 1.05. For example, on a Nu. 10,000 sale the GST is Nu. 500 and the invoice total is Nu. 10,500.

Businesses whose annual turnover exceeds Nu. 5 million must register for GST and file returns through the BITS portal. If you need help with GST registration, invoicing, or filing, Tshechu & Associates — a Thimphu CPA firm — can assist.