High-value, low-impact tourism is a defining feature of Bhutan's economy and a stated foreign investment priority. Resort development, hospitality operations and leisure ventures combine real estate, regulatory and commercial elements that benefit from integrated advice rather than piecemeal handling. Tourism is shaped by Bhutan's tourism policy, the Sustainable Development Fee and sector licensing, while hospitality and resort projects are treated favourably under the FDI Rules & Regulations 2025, which permit up to 100 percent foreign ownership in certain hotel and resort activities and allow leasing of state land for qualifying businesses. Hotel management agreements, land lease, construction documentation and labour compliance all form part of a complete project.

Basnet Attorneys & Law advises on foreign direct investment registration and land lease and resort development structuring, hotel management and franchise agreements, construction contracts, labour law compliance and disputes. We help operators and investors align high-value tourism projects with Bhutan's sustainability requirements while protecting commercial returns over the life of the investment.