The cost and accommodation for a tour in Bhutan can vary widely depending on various factors such as the duration of the trip, type of accommodation (standard, luxury, and homestays), activities included, and the tour operator. Bhutan has a policy of high-value, low-impact tourism, which means visitors are required to book through an authorized tour operator.

Generally, the cost of a Bhutan tour includes a daily tariff set by the government, which covers accommodation, meals, guide services, transportation within Bhutan, and a sustainable tourism fee. Bhutan scrapped that spending structure in 2023 in favor of a set $100 SDF for all tourists except: Children aged 6 to 11 years old, who pay 50% of the daily SDF to visit, or $100; Children 5 and younger, who are exempt from the fee.

Accommodation options in Bhutan range from luxury hotels and resorts to standard hotels, guesthouses, and homestays, catering to different budgets. Luxury hotels might cost more, while guesthouses and homestays can offer more budget-friendly options.