Taxation in Bhutan

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Taxation in Bhutan is conducted by the national government and by its subsidiary local governments. All taxation is ultimately overseen by the Bhutan Ministry of Finance, Department of Revenue and Customs, which is part of the executive Lhengye Zhungtshog (cabinet).^{[1][2][3][4]: Art. 14, §§ 2–8} The modern legal basis for taxation in Bhutan derives from legislation. Several acts provide for taxation and enforcement only germane to their subject matter and at various levels of government, while a smaller number provide more comprehensive substantive tax law. As a result, the tax scheme of Bhutan is highly decentralized.

The duty to pay taxes is affirmed by the Constitution of 2008 individually^{[4]: Art. 8, §8} as well as in commerce.^{[4]: Art. 14, §1} The Constitution also confirms the ability of local governments to raise taxes in accordance to laws passed by Parliament.^{[4]: Art. 22, § 18} Under the Constitution, taxation is specifically disqualified as the subject of national referendums, leaving tax laws within the exclusive purview of Parliament.^{[4]: Art. 34, § 3}