Bhutan’s tourism sector is regarded as one of the most exclusive travel destinations in the world. Bhutan enjoys a reputation for authenticity, remoteness and a well-protected cultural heritage and natural environment.

Today tourism is a vibrant business with a high potential for growth and further development. The Royal Government of Bhutan adheres strongly to a policy of 'High Value, Low Volume' tourism which serves the purpose of creating an image of exclusivity and high- yield for Bhutan.

The tourism industry in Bhutan is founded on the principle of sustainability, meaning that tourism must be environmentally and ecologically friendly, socially and culturally acceptable and economically viable. The Royal Government of Bhutan recognizes that tourism is a world-wide phenomenon and an important means of achieving socioeconomic development particularly for a developing country like Bhutan. It believes that tourism, in affording the opportunity to travel, can help to promote a deeper understanding among people and to strengthen ties of friendship based on a deeper appreciation and respect for different cultures and lifestyles.

Towards achieving this objective, the Royal Government, has adopted a very cautious approach to growth and development of the tourism industry in Bhutan. Its tremendous potential as a truly indigenous industry and the clear comparative advantages Bhutan enjoys, are compelling reasons to promote Bhutan as a high-end tourist destination in a manner which accords with the tenets of Gross National Happiness.