Health and Wellness is the bridge between the Gelephu Mindfulness City's Spiritual pillar and hard revenue: integrative medicine, longevity clinics, diagnostics and medical tourism drawing on the Indian catchment. An operator establishes under the city's general rules. Basnet Law Pte. Ltd., the first law firm incorporated in the Gelephu Mindfulness City, advises clinic groups, wellness operators and their investors under the Companies Act 2025, the Income Tax Act 2025, the Employment of Foreign Workforce Act 2025 and the applied data protection law. This page explains what the framework provides and how we advise on a project under it.
Our legal advisory
- Framing the expression of interest to the Health and Wellness pillar, the first gate at which the Authority assesses business case and sector alignment.
- Advising on incorporation requirements for the operating company and the resident director.
- Advising on clinic and retreat sites under lease arrangements.
- Work passes for foreign clinicians and managers, and employment contracts under the Employment Act 2025.
- Patient data compliance under the Personal Data Protection Act 2012 as applied in GMC, including the mandatory data protection officer.
- Founders company applications where clinical services are not carried on in GMC at adequate scale, before the 2030 cut-off.
- Customs treatment of imported equipment, and the licensing line where a venture offers sickness or permanent health insurance.
What the GMC framework provides for health and wellness
GMC lists Health and Wellness among its eight priority industries, and the registry applies that list as a screen on every expression of interest. Assessment is case by case, so a proposal should say plainly what the venture brings to GMC and why it has favourable prospects.
Establishment runs on the Companies Act 2025. A private company limited by shares is the usual vehicle; an empanelled corporate service provider has been mandatory since 1 November 2025, and every company needs a registered office in GMC and a director ordinarily resident there, which a valid work visa or work pass satisfies. Each company must also designate a data protection officer with public contact details, because the Personal Data Protection Act 2012 applies in GMC through Schedule A to the Application of Laws Act 2024, with modifications, and that applied statute governs patient records.
Land in GMC is made available on lease, and the lease itself sets the terms. Under the Employment of Foreign Workforce Act 2025 no foreign employee may work without a valid work pass, valid only for the employer, employee and occupation named on it, and the employer must keep a register of foreign employees. Pass categories and any levy sit in regulations and Gazette orders. The Employment Act 2025 sets a statutory floor for contracts, and no termination payment may be released without tax clearance.
Two regulatory lines matter in this sector. Imported equipment enters under the Customs Act 2025, where duty rates are prescribed by Gazette order and exemptions granted by order or individual direction. And insurance is a regulated activity under the Financial Services Act 2025, whose general insurance classes include sickness and permanent health, so an operator that wants to write or intermediate cover needs a licence from the Gelephu Financial Services Office, which decides whether to grant it. Providing care itself is not a regulated activity under that Act.
The Income Tax Act 2025 charges companies at 15% on chargeable income. Where clinical services are new to GMC at scale, the founders industry argument is at its strongest: the designated officer may approve an industry not carried on in GMC at a scale adequate to its economic needs and with favourable prospects, and an approved founders company is exempt on that qualifying business for up to 15 years including extensions. No approval may be given after 31 December 2030. Non-citizen individuals pay 0% on chargeable income derived on or before 31 December 2030, which covers the clinicians a project brings in.
Who this is for
- Clinic groups and integrative medicine providers opening in Gelephu.
- Longevity, diagnostics and preventive health operators serving the Indian market.
- Wellness resort and retreat operators working across the Spiritual and Tourism pillars.
- Investors and lenders funding a GMC health facility.
- Foreign clinicians and therapists relocating to work in GMC.
How a legal advisory engagement runs
- Positioning. We define the activity, name the pillar and draft the expression of interest around scale, prospects and local contribution.
- Entity and registration. We advise on incorporation and on the resident director and data protection officer.
- Site. We advise on the Economic Development Group process and the lease terms a facility needs.
- People and data. We advise on work pass requirements, draft employment contracts for the clinical team and advise on the patient data framework.
- Tax, customs and licensing. We assess the founders industry case, confirm the customs position for equipment before it ships and advise on licensing of any insurance activity.
Frequently asked questions
Can a clinic qualify for the founders company exemption?
Yes, where clinical services are not carried on in GMC at a scale adequate to its economic needs, which is the statutory test. Approval sits with the designated officer and must be granted before the 31 December 2030 cut-off.
Which data protection law covers patient records?
The Personal Data Protection Act 2012, applied in GMC through Schedule A to the Application of Laws Act 2024 with modifications. Every company must also designate a data protection officer with public contact details.
Is offering health insurance a licensed activity?
Yes. Sickness and permanent health are insurance classes under the Financial Services Act 2025, so writing or intermediating that cover requires a licence from the Gelephu Financial Services Office. Providing care itself does not.
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.
