Living in the Gelephu Mindfulness City is attractive for an obvious reason: a non-citizen pays 0% personal income tax until the end of 2030. The statutory routes are a work pass and a self-employed foreigner pass, and residence also decides whether you can be the resident director your own company needs. Basnet Law advises individuals and families on the legal routes to living and working in Gelephu Mindfulness City, and on what residence means for tax and company directorships. We work from the statutes rather than from summaries. This page sets out those routes and how we advise on them.
Our legal advisory
- Identify the correct statutory route: an employment work pass or a self-employed foreigner pass under the Employment of Foreign Workforce Act 2025.
- Advise on the application the Controller of Work Passes requires, including the in-principle approval stage.
- Advise on structuring a GMC company or LLP so a relocating founder qualifies as its resident director under the Companies Act 2025 or its manager under the LLP Act 2026.
- Confirm the personal tax position, including the 0% rate for non-citizens to 31 December 2030 under the Income Tax Act 2025.
- Advise on entry and stay under the Immigration Act 1959, which applies in GMC through Schedule A to the Application of Laws Act 2024.
- Explain where GMC-announced remote-worker or residence programmes sit relative to the Acts.
How GMC residency law works, in plain terms
The Employment of Foreign Workforce Act 2025 is the operative statute for working foreigners. A foreigner may not be employed without a valid work pass, nor be self-employed without one. A "self-employed foreigner" is a foreigner who, not being under a contract of service, engages in any trade, vocation or profession, or any other activity in GMC for gain. Passes are issued by the Controller and are valid only for the person and the activity stated on them. Pass categories and criteria are prescribed by regulations.
Residence status matters beyond immigration. Every GMC company must have at least one director "ordinarily resident in GMC", meaning "a resident in the GMC or has a valid work visa or work pass" under the Companies Act 2025. The LLP Act 2026 applies the same test to the mandatory manager, and the Business Names Registration Act 2026 applies it to the authorised representative required where all the proprietors live abroad.
On tax, the Income Tax Act 2025 charges every individual who is not a citizen of the Kingdom of Bhutan, "whether resident in GMC or not", at 0% on chargeable income derived on or before 31 December 2030. An individual arriving in GMC during a year of assessment must notify the Comptroller within one month.
A note on "digital nomad" and residence programmes. GMC announces programmes for remote workers and residents from time to time. They are administered outside the Acts described above, and their criteria, fees and durations are set by the administering body, not by statute. We confirm them with the relevant office at the time of application.
Who this is for
- Founders and executives relocating to run a GMC company as its resident director.
- Consultants and professionals trading in their own name who need a self-employed foreigner pass.
- Remote workers and families assessing a move to Gelephu and its tax consequences.
- Investors who want a resident presence alongside a GMC holding or fund structure.
How a legal advisory engagement runs
- Route assessment: employed, self-employed or programme resident, and which statute governs, set out in writing before you commit.
- Entity alignment: we align director or manager appointments with the ordinarily-resident tests in the Companies Act 2025 and the LLP Act 2026.
- Application: we advise on the pass application and on information requests until the pass issues.
- Tax onboarding: we advise on the arrival notice to the Comptroller and confirm the 0% treatment.
- Ongoing: we diarise renewals and advise on any change of employer or activity, which needs the Controller's approval.
Frequently asked questions
Is there a statutory digital nomad visa in GMC?
Not under that name. The statutory routes are the work pass and the self-employed foreigner pass under the Employment of Foreign Workforce Act 2025, with entry governed by the Immigration Act 1959 as applied by Schedule A. Any remote-worker programme is administered separately, and we advise on its current terms.
Do I pay personal income tax in GMC?
If you are not a Bhutanese citizen, the Income Tax Act 2025 applies a 0% rate to chargeable income derived on or before 31 December 2030, resident or not. Filing and notice obligations still apply, and we advise on them.
Can I be the resident director of my own company?
Yes, if you hold a valid work visa or work pass or are resident in GMC under the Companies Act 2025. A sole director may also be the sole member. We advise on timing the pass and the appointment so both are in place together.
Can I work for a second employer, or add an activity, on the same pass?
This is not possible without approval. A pass is valid only for the employer, occupation or activity specified on it, or one the Controller has approved. We advise on the variation needed before you start.
Contact
Basnet Law Pte. Ltd. is the first law firm incorporated in the Gelephu Mindfulness City.
You may contact Basnet Law at basnet@basnetgmc.com or office@basnetgmc.com for any legal queries related to GMC.
