Bhutan is a landlocked country in South Asia. Located in the Eastern Himalayas, it is bordered by Tibet Autonomous Region of China in the north, the Sikkim state of India and the Chumbi Valley of Tibet in the west, the Arunachal Pradesh state of India in the east, and the state of Assam and North Bengal in the south. Bhutan is geopolitically in South Asia and is the region’s second least populous nation after the Maldives. Thimphu is its capital and largest city, while Phuntsholing is its financial center.
Corporate tax rate: 30%
Personal tax rate: 10-25%
Capital gains tax: 25%
Tax residence: 183 days rule: world income is taxed with some exceptions.