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The Bhutan eRegulations site is brought to you by the Department of Industry under the Ministry of Economic Affairs. You can access step-by-step guides on investment procedures in all 20 Dzongkhags, describing the actual practice from the user's point of view. The development of the eRegulations portal was made possible with support from the Business Facilitation Program under the United Nations Conference on Trade and Development.
Nevertheless, the entities mentioned in the site are not responsible for its exactness and expressly deny any responsibility for the damages that would stem form use of the information from this site or use of the site itself. The site contains links to other web pages that are not the responsibility of the entities mentioned in the site.
By consulting this site, the user grants the most complete and irrevocable waiver to all entities mentioned in the site, freeing them absolutely from any kind of responsibility, and agrees to refrain from any action or claim.
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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, II & III). Activities not listed under the priority list and negative 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 under the green list of project categorization 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.
Businesses on "Rented space-without land requirement" would apply to those set up in rented apartment/building.