The tariff is fixed by the governmenr for HIGH & LOW SEASONS.
Except for Indian and Bangladeshi travelers, all tourists visiting Bhutan must get the Visa approved through the Bhutan local travel agent, registered with Tourism Council of Bhutan.
The visa fee of US$40 per person is included along with the land tour cost, which is invoiced along with the tour payment.
A passport copy in JEPG format is required to process for the visa, which need to be sent at least 15-20 days prior to arrival date, along with full tour payment through bank transfer.
Bhutan Embassies and Mission abroad do not issue visa for entry to Bhutan.