This hub collects our guides to entering, working and residing in the Gelephu Mindfulness City Special Administrative Region (GMC). The operative statute is the Employment of Foreign Workforce Act 2025 (Law No. 4 of 2025), in force from 26 December 2024. The Immigration Act 1959 also applies in GMC as item 8 of Schedule A to the Application of Laws Act 2024. Fees, pass categories, quotas and levy rates are left to regulations under s. 29 and to orders of the designated officer, so this guide states what the Act settles and marks what it delegates.
What this guide covers
The work pass is the central document. A person must not employ a foreign employee unless the foreign employee has a valid work pass, and a foreign employee must not be in employment without one (s. 5(1)–(2)). A foreigner must not be self-employed without a valid work pass (s. 10(1)). An application is made in the form the Controller of Work Passes determines, with the prescribed fee and supporting documents (s. 7(1)); the Controller may issue the pass with or without conditions, refuse it, or first issue an in-principle approval (s. 7(2)–(3)). A pass is valid only for the employer, employee and occupation specified in it (s. 12(1)). Employers must keep a register of foreign employees open to inspection (s. 8), and the designated officer may impose a levy by Gazette order (s. 11).
The pass also drives two other statutes. A director holding a valid work visa or work pass is "ordinarily resident" for the Companies Act resident director rule (Companies Act 2025, s. 145(1A)). And an individual who is not a citizen of Bhutan pays income tax at 0% on chargeable income derived on or before 31 December 2030, whether resident in GMC or not (Income Tax Act 2025, s. 43(1)(ba)).
The series articles
- Residency in GMC: Every Route to Living Legally in the Gelephu Mindfulness City — the pillar page. Employment-based passes, the self-employed foreigner pass (s. 10), the investor route through the Economic Development Group one-stop shop on gmc.bt/invest-in-gmc, and a clear line between what ss. 5 to 15 settle and what s. 29 regulations will add.
- GMC Work Passes: The Complete Employer's Guide to the Employment of Foreign Workforce Act 2025 — the operational piece. Prohibition (s. 5), presumption of employment (s. 6), the occupier's duty to keep unpassed foreigners off the workplace (s. 6A), application and in-principle approval (s. 7), the employer's register (s. 8), termination within 7 days after revocation (s. 9(1)), levy (s. 11), validity (s. 12), custody of the pass (s. 13) and the Second Schedule prohibited immigrants.
- Employer Criminal Exposure in GMC: Proscribed Workforce Practices, Kickbacks and the Prescribed Infringement Regime — no deductions from a foreign employee's salary as consideration for employment (s. 22A), proscribed workforce-related practices (s. 22B), and the Part 5 infringement and Appeal Board regime.
- One Director, One Shareholder, No Minimum Capital — why a founder's work pass is what satisfies Companies Act 2025, s. 145.
- The GMC Tax Regime in Full: 15% on Companies, 0% on Individuals Until 2030 — the personal tax position for a relocating founder or employee under s. 43(1)(ba).
- Living and Working in Gelephu Mindfulness City — the facts published on gmc.bt about the city, with the legal points that follow.
What the Act delegates
| Matter | Where it is set |
|---|
| Work pass categories and who may apply for each | Prescribed by the designated officer (s. 7(1)(a)) |
| Application form and documents | Determined by the Controller (s. 7(1)(b), (d)) |
| Fees and renewal fees | Prescribed (s. 7(1)(c), (4)) |
| Levy amount and classes | Gazette order of the designated officer (s. 11(1)) |
| Register format | Determined by the Controller (s. 8(2)) |
| Regulations generally | Designated officer (s. 29) |
We confirm the current prescribed figures on request rather than publishing numbers the Act does not contain.
Frequently asked questions
Is a work pass the same as a residence permit?
The Employment of Foreign Workforce Act 2025 governs the right to work in GMC through the work pass. Entry and stay are also subject to the Immigration Act 1959 as applied by Schedule A to the Application of Laws Act 2024. In practice the work pass is the document a foreign founder or employee needs to work lawfully in GMC.
Can a founder who owns the company get a pass?
Yes. A foreigner who is self-employed must hold a work pass (s. 10(1)), and a foreign director employed by the company applies through the employer route under s. 7. Either pass makes the director ordinarily resident for Companies Act purposes (s. 145(1A)).
Does the employer have to check nationality?
Yes. It is no defence that the employer did not know the employee was a foreigner unless the employer exercised due diligence, which requires checking the passport or travel document (s. 5(4)–(5)).
What if the Controller revokes a pass?
The employer must terminate the employment within 7 days of the Controller's notification (s. 9(1)). Failure attracts a financial penalty of up to $10,000 (s. 9(3)). "$" here means United States dollars (s. 2AA).
Can a pass holder change jobs?
Not on the same pass. A pass is valid only for the employer and occupation specified in it (s. 12(1)); the outgoing employer must apply to cancel it (s. 9(2)) and the new employer applies afresh.
Who do we contact at GMCA?
GMCA publishes these addresses: immigration@gmc.bt (immigration), gelephu_tax@gmc.bt (tax), customs@gmc.bt (customs), tourism@gmc.bt (tourism) and gfso@gmc.bt (financial services).
You may contact Basnet Law at basnet@basnetgmc.com or office@basnetgmc.com for any legal queries related to GMC.
References
- Employment of Foreign Workforce Act 2025, ss. 2AA, 5, 6, 6A, 7, 8, 9, 10, 11, 12, 13, 22A, 22B, 29, Part 5, Second Schedule
- Companies Act 2025, s. 145(1A)
- Income Tax Act 2025, ss. 43(1)(ba), 44B
- Application of Laws Act 2024, s. 4 and Schedule A item 8 (Immigration Act 1959)
- GCRO FAQ for GMCA Entities (3 June 2026, v0.2), Gelephu Corporate Registration Office
