Bhutan's currency is the Ngultrum (BTN), pegged at par (1:1) with the Indian Rupee — Indian Rupees are widely accepted alongside Ngultrum throughout the country (large-denomination INR 500/2000 notes can occasionally face restrictions, so smaller denominations are more reliably accepted).
Cards and cash
Credit and debit cards are accepted at larger hotels and some shops in Thimphu and Paro, but acceptance thins out quickly outside the main towns. Carrying sufficient cash — Ngultrum or Indian Rupees — is strongly advised for smaller purchases, rural areas, and tipping.
ATMs
ATMs are available in Thimphu, Paro and other larger towns, but are far less reliable (or absent) in rural areas — plan to withdraw what you need in the bigger towns rather than relying on finding one later in your trip.
Currency exchange
Major foreign currencies (USD, EUR, GBP) can be exchanged at banks and authorised money changers in Thimphu and Paro. Exchange facilities are limited elsewhere, so change what you need early in your trip.
What's usually already covered
Most tour packages are quoted as inclusive of accommodation, meals, transport and guiding — cash is mainly needed for tips, drinks/snacks, souvenirs, and any optional extras. The Sustainable Development Fee and visa costs are handled by your operator, not paid in cash at the border.
Tipping
Tipping guides, drivers and trekking crew is customary and appreciated, though not legally mandatory — ask your operator for a typical amount, as norms vary by trip length and group size.
