Bhutan has no specific cryptocurrency regulation.
| Status | Legal |
| Risk Score | 30/100 (Moderate Risk) |
| Region | south asia |
| Currency | BTN |
| Capital Gains (Personal) | 0% - no capital gains tax |
| Capital Gains (Corporate) | 25% CIT (30% for mining and manufacturing) |
| VAT on Crypto | No |
| Staking Tax | No personal tax |
| Airdrop Tax | No personal tax |
No crypto-specific tax guidance available.
| Required | No |
| Regulator | RMA |
| Framework | No specific crypto framework; government directly involved in Bitcoin mining via Druk Holding & Investments |
| Ease | moderate |
| Cost | N/A |
Status: unregulated
Status: unregulated
Status: unregulated
| Legal | Yes |
| Electricity | $0.032/kWh |
| Renewable | 100% |
| Infrastructure | fair |
Bhutan has abundant hydropower resources providing very low-cost, 100% renewable electricity. The government is directly involved in Bitcoin mining via Druk Holding & Investments, supporting mining legality and infrastructure.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 60/100 |
| Banking Access | moderate |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
← Back to Crypto Map