It is a fact that, except for nationals of India, Bangladesh, and the Maldives, all other international tourists are required to get a visa to enter Bhutan.
For the Commonwealth of India, Bangladesh, and the Maldives:
Nationals whose passports are from these three countries can procure a permit at the very site of entry. A passport with six months' validity is a must. Besides the passport holder, Indian nationals can also carry a Voter Identity Card (VIC) as another identity document.
For All Other Foreign Nationals:
Tourists must obtain visa clearance prior to arrival in the territory of Bhutan, solely through licensed Bhutanese tour operators or licensed overseas associates like Approved Holidays.
After collecting the scanned copy of the photo page of the relevant passport, the travel agent commences the visa application on behalf of the traveler. The operator will apply once full payment of the tour (inclusive of a USD 50 non-refundable visa fee) has been received by bank transfer.
The visa clearance letter is issued upon approval, and that letter will be presented at the port of entry, whereupon the visa shall, then, be stamped into the traveler's passport.