Who is liable to pay Personal Income Tax?
Bhutanese citizens, residents and any other persons earning gross income exceeding Nu. 100,000 per annum in Bhutan from one or more of the six sources mentioned below shall be liable to pay PIT.
The six sources of income are:
1. Salary Income,
2. Rental Income,
3. Dividend Income,
4. Interest Income,
5. Income from sale of Cash Crops, and
6. Income from Other Sources