Bhutan charges a Sustainable Development Fee (SDF) for tourists visiting the country, which is set $200 USD per person Per Night. This fee is not covers accommodation, meals, transportation, and a licensed tour guide. The SDF was implemented as a way to promote sustainable tourism and protect Bhutan's unique culture and environment. This fee is just for Government implementation. We can say it is a kind of tax to enter Bhutan. They were increased it because they want low volume of tourist but want to get high quality.

The SDF may seem high compared to other destinations, but it is important to consider that Bhutan is a small, landlocked country with limited infrastructure and resources. The SDF helps to fund government initiatives that support sustainable development, such as healthcare, education, and environmental conservation.

Additionally, the SDF is designed to limit the number of tourists visiting Bhutan, which helps to preserve the country's fragile culture and environment. This "high-value, low-impact" tourism model ensures that visitors to Bhutan are committed to responsible travel and are willing to pay a premium to experience the country's unique culture and natural beauty.

Overall, while the SDF may be higher than other destinations, it is an essential component of Bhutan's sustainable tourism model, which has helped the country to preserve its culture and environment while supporting the livelihoods of its people.