Foreign Investment (Company Creation) share
Foreign companies or individuals can create a company in Bhutan through a joint venture with a local partner/ promoter. 100% foreign company ownership is allowed for certain activities in the service sector. The equity share depends on the investment sector and can be consulted here (Schedules I and II). Activities not listed under the priority list, negative and prohibited lists will have to fulfill certain screening criteria set in Schedule V of the same document.
Company creation process is the same for all types of companies. Depending on the location and type of activity, land and/or environmental clearance must be obtained.
Activities listed here do not require location clearance.
Activities listed here do not require environmental clearance. However, for projects under government reserved forest land or government land, Environmental Clearance for Land issued by the District Environment Officer is a mandatory requirement for all kinds of activities.