Tourists travelling in a group of two (2) persons or less shall be subject to a surcharge, in addition to the minimum daily package rates.

These are as follows:

Single individual – US$ 40 per night

Group of 2 persons only – US$ 30 per person per night

The 10% agency commission payable to agents abroad shall not be deductible from the surcharge.

The surcharge will not be applicable to representatives of foreign travel agents on business study or promotional visit duly approved and cleared by TCB.

– See more at: http://www.tourism.gov.bt/about-bhutan/surcharges#sthash.2UHd9SoF.dpuf