All other tourists except for regional tourist (Indian, Bangladesh and Maldives ) must obtain a visa clearance prior the travel to Bhutan. Visas are processed through an online system by your licensed Bhutanese tour operator, directly or through a foreign travel agent.
You are required to send the scanned photo-page of your passport to your tour operator who will then apply for your visa. The visa will be processed by the Tourism Council of Bhutan (TCB) once the full payment of your holiday (including a USD $40 visa fee) has been wire transferred and received in the TCB bank account, the visa clearance will be processed within 72 working hours.
At your point of entry you will be required to show your visa clearance letter, the visa will then be stamped into your passport.