According to TCB, the International Tourist Tariff is set by the Royal Government of Bhutan and is valid for all inclusive packages and covers the following services.
*A minimum of 3 star accommodation (4 & 5 star may require an additional premium).
*A licensed Bhutanese tour guide for the extent of stay.
*All internal transport (excluding internal flights).
*Camping equipment and haulage for trekking tours.

It also includes:

*All internal taxes and charges
*A sustainable tourism Royalty of $65. This Royalty goes towards free education, free healthcare, poverty alleviation, along with the building of infrastructure.

The tariff is divided into a high season and a low season rate. The rates are the same for cultural tours, treks or any other special interest tours. The minimum daily package for tourists travelling in a group of 3 persons or more is as follows:
*Low Season Tariff: USD $200 per person per night for the months of January, February, June, July, August, and December.
*High Season Tariff: USD $250 per person per night for the months of March, April, May, September, October, and November.

For a group of less than three persons, there is a surcharge to the daily tariff:

*One person: USD $40 per person per night.
*Two Persons: USD $30 per person per night.

The surcharge may also be applied if a member of a group arrives or departs on a separate flight from the rest of the party. The surcharge is US$40 per night for one person and US$30 per night per person per night for a group of two people. Visitors qualifying for any kind of discount still have to pay this small-group surcharge. The price includes;

*All internal taxes and charges (including the royalty) *Accommodation *Meal (Breakfast, lunch & Dinner) *All travel with a licensed Bhutan Tour Guide *All Internal Transport *Camping Equipment and Haulage for Trekking Tours

Discount and Specials

*Children up to age of five, are free of Government part of fee. Food, bed and other additional expenses had to be bared. *Children from six to 12 accompanied by parents or guardians receive a 50% discount on the royalties and taxes portion. *25% discount on the rate applies to diplomats ( government officials) from foreign embassies or missions accredited to Bhutan *50% to the group leader to one person in a group of 11 to 15 people. A free trip is allowed for one member per group exceeding 15 people.

Payment Procedures

Through an overseas agent, tourist can avoid many of the complication, but if you are working directly with a Bhutanese tour operator, tourist will spend considerable time sending email and faxes, and many have to learn more than tourist want to about making international bank transfers.

Direct Transfer

The most straightforward and efficient procedure is to make a dollar transfer to the account of the Bhutan National Bank with American Express bank or Citi bank.

By Cheque

This method will save tourist the writing fee in which tourist can send US$ check, demand drafts, certified check, money order or traveler’s check payable to wind Horse Holidays.

Last Minute Booking and Special Case Payment

During last minute booking or other exceptional circumstances, it is possible to pay in traveler cheque (but not cash) upon arrival in Bhutan, however this entails a visit to the Tourism Council’s office to sign few documents.

Cancellation Charges

Tour Programs booked and subsequently cancelled are subject to cancellation charges. Travel insurance is an extremely worthwhile investment given that you must make full payment up front. The fee depends on how many days before the start of the tour program they cancel.