Who is liable to pay Personal Income Tax? Bhutanese citizens, residents and any other persons earning gross income exceeding Nu. 300,000 per annum in Bhutan from one or more of the four sources mentioned below shall be liable to pay PIT. The four sources of income are: 1. Salary Income, 2. Rental Income, 3. Dividend Income, and 4. Income from Other Sources.

PIT Tax Rates: 
Sl No. :Income SlabTax Rate
Property Tax System available on https://pts.drc.gov.bt/ Property Tax Calculator available on https://calculator.drc.gov.bt/